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

Nonresident Income and Deductions

Taxation of Nonresidents

Itemized Deductions (continued)

U.S. Charitable Contributions

Students can deduct charitable contributions to U.S. charities and nonprofit organizations. Those generally include religious, charitable, educational, scientific, and literary organizations; and organizations that work to prevent cruelty to children or animals. Contributions made directly to a foreign organization are not deductible.

To verify the deductibility of a contribution, the IRS has an online tool that searches Publication 78 for all valid U.S. charitable and other eligible nonprofit organizations. Click here to search for eligible organizations.

Contributions made to a U.S. organization that transfers funds to a foreign organization may be deductible. To be deductible, the U.S. organization must control use of the funds.

Refer to the Publication 17 for possible limitations on the amount deductible.

Recordkeeping Requirements for Cash Contributions

You cannot deduct a cash contribution, regardless of the amount, unless you keep the following information:

  • The canceled check or a bank copy of the canceled check
  • A bank statement containing the name of the charity, the date, and the amount, or
  • A written communication (receipt) from the charity which includes the name of the charity, date of the contribution, and the amount of the contribution
Envelope being inserted into a donation box, with tax form in the background.