Many individuals, businesses and charitable organizations wish to provide assistance to the victims of Haiti's recent earthquake. IRS Disaster Relief Resources for Charities and Donors describes how to provide assistance through a charitable organization.
The earthquake has been designated as a qualified disaster for purposes of Internal Revenue Code section 139. Thus, employer-sponsored private foundations may provide disaster relief to employee victims of the earthquake, and certain payments to victims are excluded from recipients' taxable income.
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, provided that the U.S. organization has control and discretion over the use of funds. Donors should ensure that they make contributions to qualified charities. Use our Exempt Organizations Select Check (Pub 78 database) search function on this website to see if the charity you intend to support is a qualified charity. Certain organizations, such as churches or governmental organizations, may be qualified to accept charitable contributions, even though they are not listed.