Is My Charity “Qualified?”
Bay Area Tax Attorneys – Money or property that you donate to “qualified” charitable organizations can be included in your itemized deductions as a charitable contribution. But what is a “qualified” charity? The IRS provides an on-line search for qualified organizations.
A qualified charitable organization will fall into one of the following categories:
- Churches, synagogues, temples, mosques, and other religious organizations.
- Federal, state, and local governments, if your contribution is solely for public purposes. This generally includes local government, public schools, Indian tribal government, and governments of U.S. Possessions.
- Nonprofit schools and hospitals.
- Nonprofit volunteer fire companies, public parks and recreation facilities, and civil defense organizations.
- Organizations organized and operated for charitable purposes, such as the Salvation Army, Red Cross, Goodwill Industries, United Way, Boy Scouts, Girl Scouts, March of Dimes, etc.
- Certain organizations that foster national or international amateur sports competition.
- War veterans’ organizations, including posts, auxiliaries, trusts, or foundations organized in the United States or any of its possessions.
- Domestic fraternal societies, orders, and associations operating under the lodge system.
- Certain Canadian and Mexican charities allowed by treaty – however, generally to deduct your contribution you must have income from sources within the country.