Exempt organizations general issues: Charitable contributions


Can I take a deduction for a charitable contribution I make to any tax-exempt organization?

Only certain categories of exempt organizations are eligible to receive tax-deductible charitable contributions.  These include most charities described in section 501(c)(3) of the Internal Revenue Code, and, in some circumstances, fraternal organizations described in section 501(c)(8) or section 501(c)(10), cemetery companies described in section 501(c)(13), volunteer fire departments described in section 501(c)(4) and veterans organizations described in section 501(c)(4) or 501(c)(19).  In addition, contributions for exclusively public purposes to a State or its political subdivision (including an Indian tribal government treated as a state and certain political subdivisions of Indian tribal governments) may be deducted.