Internal Revenue Service United States Department of the Treasury
Level Basic Intermediate Advanced Military International

Itemized Deductions

Gifts to Charity

Nondeductible Contributions

Organizations that do not qualify for deductible contributions include:

  • Business organizations, such as the Chamber of Commerce
  • Civic leagues and associations
  • Political organizations and candidates
  • Social clubs
  • Foreign organizations
  • Homeowners' associations
  • Communist organizations