Types of qualified organizations for your charitable contribution. Generally, only the following types of organizations can be qualified organizations.

1. A community chest, corporation, trust, fund, or foundation organized or created in or under the laws of the United States, any state, the District of Columbia, or any possession of the United States (including Puerto Rico). It must, however, be organized and operated only for charitable, religious, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Certain organizations that foster national or international amateur sports competition also qualify.
2. War veteran's organizations, including posts, auxiliaries, trusts, or foundations, that is organized in the United States or any of its possessions (including Puerto Rico).
3. Domestic fraternal societies, orders, and associations operating under the lodge system. Your contribution to this type of organization is deductible only if it is to be used solely for charitable, religious, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals.
4. Certain non-profit cemetery companies or corporations. Your contribution to this type of organization is not deductible if it can be used for the care of a specific lot or mausoleum crypt.
5. The United States or any state, the District of Columbia, a U.S. possession, including Puerto Rico, a political subdivision of a state or U.S. possession, or an Indian tribal government or any of its subdivisions that perform substantial government functions. Your contribution to this type of organization is only deductible if it is to be used solely for public purposes.

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.