Can I deduct charitable contribution to a foreign organization?
Contributions to a foreign charitable organization cannot be deducted other than those made to certain Canadian, Israeli, or Mexican charitable organizations.
Additionally, a contribution made to any qualifying organization earmarked to go to a foreign organization is not deductible. However, certain contributions to a qualified organization for use in a program conducted by a foreign charity may be deductible as long as they aren't earmarked to go to the foreign charity.
For the contribution to be deductible, the qualified organization must approve the program as furthering its own exempt purposes and must keep control over the use of the contributed funds. The contribution is also deductible if the foreign charity is only an administrative arm of the qualified organization.
Are Donations to Canadian Charities Tax Deductible?
The taxpayer may be able to deduct contributions to certain Canadian charitable organizations covered under an income tax treaty with Canada. To deduct the contribution to a Canadian charity, the taxpayer must generally have income sourced in Canada. See IRS Publication 597, Information on the United States–Canada Income Tax Treaty, for information on how to figure the deduction.
Are Donations to Mexican Charities Tax Deductible?
Under the U.S.-Mexico income tax treaty, a contribution to a Mexican charitable organization may be deductible, but only if and to the extent the contribution would have been treated as a charitable contribution to a public charity created or organized under U.S. law.
The taxpayer must have income sourced in Mexico to be able to deduct a contribution to a Mexican charity. The deductible amount is subject to the limits as specified in Publication 526.
Are Donations to Israeli Charities Tax Deductible?
Under the U.S.-Israel income tax treaty, a contribution to an Israeli charitable organization is deductible if and to the extent the contribution would have been treated as a charitable contribution if the organization had been created or organized under U.S. law. The taxpayer must have income sourced in Israel to be able to deduct a contribution to an Israeli charity. The deductible amount is subject to the limits as specified in Publication 526. The deduction is also limited to 25% of the taxpayer's adjusted gross income from Israeli sources.
Additional Information:
IRS Publication 526, Charitable Contributions
IRS Publication 597, Information on the United States–Canada Income Tax Treaty