To qualify for a tax deduction, charitable contributions generally must be made to U.S., state or local governments exclusively for public purposes or to certain qualifying nonprofit charitable organizations. Not all nonprofit organizations qualify; the Internal Revenue Service (IRS) determines whether donations to a particular organization are deductible. Generally, eligible organizations operate for one or more of the following purposes:
Check with the IRS or with the organization in question about whether donations to that particular organization are tax deductible. By visiting the IRS Forms and Publications site www.irs.gov/formspubs/index.html you can request Publication 526: Charitable Contributions. It explains the contributions you can deduct and the types of organizations that qualify for the deductions. Note that contributions for political causes generally are not deductible.
To qualify for a tax deduction, generally you must have completed the charitable contribution transaction and it cannot be revoked. Your contribution must also generally be given free of obligation. For example, you can’t promise a gift to a certain charity if that group in turn promises to hire your son. The burden of proof that a tax-deductible gift has been made falls on the donor. If the IRS doubts the facts behind your charitable contribution, they may disallow it as a deduction.
