A charitable contribution is a donation or gift to a qualified organization. Taxpayers must itemize deductions to be able to deduct a charitable contribution. Taxpayers can deduct contributions to qualifying organizations that:
Other qualifying organizations include:
To be deductible, contributions must be made to a qualifying organization, not an individual.
Publication 78, Cumulative List of Organizations, is a list of organizations eligible to receive tax-deductible charitable contributions. An online version is offered to help taxpayers conduct a more efficient search of these organizations.
To find out if the organization is a qualified charity, call the IRS at 1-877-829-5500 or refer to the IRS web site at www.irs.gov/app/pub-78/.