IRS Logo
Print - Click this link to Print this page

ITG FAQ #4 Answer-Can donations to a food bank that is operated under section 501(c)(3) qualify for the enhanced deduction by the donor?

Can donations to a food bank that is operated under section 501(c)(3) of the Internal Revenue Code qualify for the enhanced deduction by the donor under section 170(e), if the food bank in turn donates the food to a federally recognized Indian tribe?

No. Section 170(e) requires that the recipient be an organization described in section 501(c)(3). Section 7871 of the Internal Revenue Code allows federally recognized tribes to be treated as states for specific purposes, but it does not allow them to receive donations under section 170(e).

Return to List of FAQs

Page Last Reviewed or Updated: 18-Nov-2013