Publication 597 |
2001 Tax Year |
Charitable Contributions
United States income tax return.
Under Article XXI, you may deduct contributions to certain
qualified Canadian charitable organizations on your United States
income tax return. Besides being subject to the overall limits
applicable to all your charitable contributions under U.S. tax law,
your charitable contributions to Canadian organizations (other than
contributions to a college or university at which you or a member of
your family is or was enrolled) are subject to the U.S. percentage
limits on charitable contributions, applied to your Canadian source
income. If your return does not include gross income from Canadian
sources, charitable contributions to Canadian organizations are
generally not deductible.
Example.
You are a U.S. citizen living in Canada. You have both U.S. and
Canadian source income. During your tax year, you contribute to
Canadian organizations that would qualify as charitable organizations
under U.S. tax law if they were U.S. organizations.
To figure the maximum amount of the contribution to Canadian
organizations that you can deduct on your U.S. income tax return,
multiply your adjusted gross income from Canadian sources by the
percentage limit that applies to contributions under U.S. income tax
law. Then include this amount on your return along with all your
domestic charitable contributions, subject to the appropriate
percentage limit required for contributions under U.S. income tax law.
The appropriate percentage limit for U.S. tax purposes is applied to
your total adjusted gross income from all sources.
Qualified charities.
These Canadian organizations must meet the qualifications that a
U.S. charitable organization must meet under U.S. tax law. Usually an
organization will notify you if it qualifies. If you are unable to get
this information from the organization itself, you may write to the
Internal Revenue Service, Assistant Commissioner (International),
Attn: CP:IN:D:CS, 950 L'Enfant Plaza South, S.W., Washington, D.C.
20024, for information about the organization's status as a charitable
organization.
For further information
on charitable contributions and the U.S. percentage limits, see
Publication 526,
Charitable Contributions.
Canadian income tax return.
Under certain conditions, contributions to qualified U.S.
charitable organizations may also be claimed on your Canadian income
tax return if you are a Canadian resident.
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