What is a Charitable Organization?

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? IRS Publication 78 lists all qualified organizations.

• 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.

If you have questions regarding a specific charity or charitable contribution, please feel free to inquire with this office.

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