What counts as a charity?
Summary: For a donation to be tax-deductible, it generally must go to a qualified organization under IRS rules. Use IRS Publication 526 and the IRS Tax Exempt Organization Search to verify an organization and keep good records.
Common examples of qualified organizations
According to IRS Publication 526, qualified organizations typically include:
- Most 501(c)(3) organizations and other qualifying nonprofits
- Churches and other religious organizations
- Most nonprofit educational organizations, including schools, colleges, and museums
- Federal, state, or local government units when the donation is for public purposes
Contributions that generally do not qualify
Publication 526 notes that you generally cannot deduct contributions to:
- Specific individuals
- Political organizations or candidates
- Foreign organizations, except in limited cases
- Organizations that are not qualified under IRS rules
If you receive a benefit in return for your donation, you can generally deduct only the portion that exceeds the value of what you received.
How to verify a charity
- Search the organization in the IRS Tax Exempt Organization Search.
- If it does not appear, ask the organization for its legal name and EIN.
- Some qualified organizations do not appear in the IRS database, such as churches or certain government units. When in doubt, confirm the organization status directly or review IRS guidance.
Tracking if you are unsure
You can record donations in Charity Record for your records even if you are unsure whether they are deductible. Add a note to revisit and confirm eligibility before you export or file. Charity Record does not determine deductibility.
Charity Record is a donation tracking tool, not a tax advisor. This article summarizes publicly available IRS guidance to help you use our software. You are responsible for ensuring your tax filings comply with IRS requirements. For complex situations such as foreign organizations, contributions with benefits received, or questions about qualification status, consult a tax professional for advice specific to your situation.