Publication 54 |
2001 Tax Year |
Contributions to Foreign Charitable Organizations
If you make contributions directly to a foreign church or other
foreign charitable organization, you generally cannot deduct them.
Exceptions are explained under Canadian, Israeli, and Mexican
organizations, later.
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.
Canadian, Israeli, and Mexican organizations.
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 Section
P.O. Box 920
Bensalem, PA 19020-8518. |
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