Is your donation deductible?
Only contributions made to certain types of tax-exempt organizations may be deductible as a charitable contribution on the donor's federal income tax return, says the IRS.
Principal among these "tax-deductible" groups is the 501(c)(3) category of the Internal Revenue Code broadly termed "charitable organizations."
When in doubt about the deductibility of a contribution, contact the IRS.
Contributions made directly to needy individuals are not deductible.
Generally, a payment to a charity qualifies as a deductible contribution only to the extent that the payment exceeds the fair market value of the privilege or benefit the donor receives.
For example, if a charity charges $10 for a box of candy that would normally sell for $8, only two can be claimed.