The IRS reminds taxpayers there are some simple steps they can take to ensure that a charity is eligible to receive tax-deductible contributions. Taxpayers who have a specific charity in mind can make sure that it is an eligible charity by doing a search on IRS.gov. Some organizations, such as churches or governments, may be qualified to receive deductible contributions even though they are not listed on IRS.gov.
The IRS reminds donors that contributions to foreign organizations generally are not deductible.
Taxpayers must itemize their deductions on Schedule A for the year in which they made the contribution in order to take a charitable contribution deduction.
IRS Publication 526, Charitable Contributions (PDF), provides information on making contributions to charities. Publication 3833, Disaster Relief: Providing Assistance through Charitable Organizations (PDF), explains how the public can use charitable organizations to help victims of disasters, and how new organizations can obtain tax-exempt status. Both publications are available on IRS.gov.