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: