Internal Revenue Service United States Department of the Treasury
Level Basic 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