Charitable Donations and 501(c)(3)

The Internal Revenue Code section 501(c) covers tax exempt non-profit organizations. There are 29 different types but only one of them allows you to deduct contributions on your tax return which is 501(c)(3). This subsection covers organizations operated exclusively for "religious, charitable, scientific, testing for public safety, literary, educational purposes, to foster national or international amateur sports competition ( no part towards athletic facilities or equipment), or for the prevention of cruelty to children or animals.  No part of the net earnings can be for the benefit of any private shareholder or individual." The IRS has to approve an organization requesting 501(c)(3) status. The IRS issues a publication every year listing all of the 501(c)(3) organizations which can be searched online by federal ID #. Most foreign organizations do not qualify. However certain Canadian, Mexican, and Israeli charities qualify by tax treaty.