Tuesday, February 18 2014
Types of qualified organizations for your charitable contribution. Generally, only the following types of organizations can be qualified organizations.
Examples of Organizations. The following list gives some examples of qualified organizations; i) Churches, a convention or association of churches, temples, synagogues, mosques, and other religious organizations, ii) Most nonprofit charitable organizations such as the American Red Cross and the United Way, iii) Most nonprofit educational organizations including the Boy Scouts of America, Girl Scouts of America, colleges, and museums. This also includes nonprofit daycare centers that provide childcare to the general public if substantially all the childcare is provided to enable parents and guardians to be gainfully employed. However, if you contribution is a substitute for tuition or other enrollment fee, it is not deductible as a charitable contribution, iv) Nonprofit hospitals and medical research organizations, v) Utility company emergency energy programs, if the utility company is an agent for a charitable organization that assists individuals with emergency energy needs, vi) Nonprofit volunteer fire companies, vii) Nonprofit organizations that develop and maintain public parks and recreation facilities, and viii) Civil defense organizations.
There are certain foreign charitable organizations. under income tax treaties with Canada, Israel, and Mexico, you may be able to deduct contributions to certain Canadian, Israeli, or Mexican charitable organizations. Generally, you must have income from sources in that country. For more information, see Publication 526.