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Disaster Relief: Contributions to U.S. Organizations for International Relief

Are contributions to United States charitable organizations for international disaster relief deductible as charitable contributions?

Contributions to domestic, tax-exempt charitable organizations that provide assistance to individuals in foreign lands qualify as tax-deductible contributions for federal income tax purposes if the U.S. organization has full control and discretion over the uses of the funds. If the contributor is a corporation, its contributions for use in a foreign country are not deductible unless the domestic charity is itself organized as a corporation for federal tax purposes.

Contributions to foreign organizations are generally not tax-deductible.  See Publication 526, Charitable Contributions.

Page Last Reviewed or Updated: 21-Nov-2013