Deducting Charitable Contributions at a Glance
Charitable contributions to qualified organizations may be deductible if you itemize deductions on Form 1040, Schedule A, Itemized Deductions (PDF). To see if the organization you have contributed to qualifies as a charitable organization for income tax deductions, use Exempt Organizations Select Check.
Publication 17, Your Federal Income Tax - Chapter 24, Contributions - Essential guidance
Publication 526, Charitable Contributions - Detailed guidance