Publication 54 |
2000 Tax Year |
Contributions
If you make contributions directly to a foreign church or other
foreign charitable organization, you cannot deduct the contributions
(unless you make them to certain Canadian, Israeli, or Mexican
organizations). However, you can deduct contributions to a U.S.
organization that transfers funds to a charitable foreign organization
if the U.S. organization controls the use of the funds by the foreign
organization, or if the foreign organization is just an administrative
arm of the U.S. organization.
Under income tax treaties, you can deduct contributions to certain
Canadian, Israeli, and Mexican charitable organizations. These
organizations must meet the qualifications that a U.S. charitable
organization must meet under U.S. tax law. The organization can tell
you whether it qualifies. If you are unable to get this information
from the organization itself, contact IRS at the address below.
You cannot deduct more than the percentage limit on charitable
contributions applied to your Canadian, Israeli, or Mexican source
income. If you or a member of your family is enrolled at a Canadian
college or university, the limit does not apply to gifts to that
school. For additional information on the deduction of contributions
to Canadian charities, see Publication 597.
|
For more information on these treaty provisions, write to:
Internal Revenue Service
International Returns Section
P.O. Box 920
Bensalem, PA 19020-8518. |
Previous| First | Next
Publication Index | IRS-Forms Main | Home
|