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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Organizations That Qualify To Receive Deducti- questions, tax returns, or payments to the 2. War veterans' organizations, including
ble Contributions). However, you can't deduct above address. posts, auxiliaries, trusts, or foundations or-
contributions earmarked for relief of a particular ganized in the United States or any of its
individual or family. See Pub. 976, Disaster Re- Getting answers to your tax questions. possessions (including Puerto Rico).
lief, for more information. If you have a tax question not answered by this 3. Domestic fraternal societies, orders, and
Pub. 3833, Disaster Relief, Providing Assis- publication or the How To Get Tax Help section associations operating under the lodge
at the end of this publication, go to the IRS In-
tance Through Charitable Organizations, has teractive Tax Assistant page at IRS.gov/ system. (Your contribution to this type of
more information about disaster relief, including Help/ITA where you can find topics by using the organization is deductible only if it is to be
how to establish a new charitable organization. search feature or viewing the categories listed. used solely for charitable, religious, scien-
You can also find more information on IRS.gov. tific, literary, or educational purposes, or
Enter “disaster relief” in the search box. Getting tax forms, instructions, and pub- for the prevention of cruelty to children or
Reduced deductibility of state and local tax lications. Go to IRS.gov/Forms to download animals.)
credits. If you make a payment or transfer current and prior-year forms, instructions, and 4. Certain nonprofit cemetery companies or
property to or for the use of a qualified organiza- publications. corporations. (Your contribution to this
tion and you receive or expect to receive a state type of organization isn't deductible if it
or local tax credit or a state or local tax deduc- Useful Items can be used for the care of a specific lot or
tion in return, your charitable contribution de- You may want to see: mausoleum crypt.)
duction may be reduced. See State or local tax
credit, later. Publication 5. The United States or any state, the District
Photographs of missing children. The IRS is 561 561 Determining the Value of Donated of Columbia, a U.S. possession (including
Puerto Rico), a political subdivision of a
a proud partner with the National Center for state or U.S. possession, or an Indian
Missing & Exploited Children® (NCMEC). Pho- Property tribal government or any of its subdivisions
tographs of missing children selected by the 976 976 Disaster Relief that perform substantial government func-
Center may appear in this publication on pages tions. (Your contribution to this type of or-
that would otherwise be blank. You can help Forms (and Instructions) ganization is deductible only if it is to be
bring these children home by looking at the used solely for public purposes.)
photographs and calling 800-THE-LOST Schedule A (Form 1040) Schedule A (Form 1040) Itemized Example 1. You contribute cash to
(800-843-5678) or visiting Deductions your city's police department to be used
www.missingkids.com if you recognize a child. as a reward for information about a crime.
8283 8283 Noncash Charitable Contributions The city police department is a qualified
Introduction See How To Get Tax Help near the end of this organization, and your contribution is for a

This publication explains how individuals claim publication for information about getting these public purpose. You can deduct your con-
tribution.
a deduction for charitable contributions. It dis- publications and forms. Example 2. You make a voluntary
cusses the types of organizations to which you contribution to the social security trust
can make deductible charitable contributions fund, not earmarked for a specific ac-
and the types of contributions you can deduct. It Organizations That count. Because the trust fund is part of the
also discusses how much you can deduct, what Qualify To Receive U.S. Government, you contributed to a
records you must keep, and how to report chari- qualified organization. You can deduct
table contributions. Deductible your contribution.
A charitable contribution is a donation or gift
to, or for the use of, a qualified organization. It is Contributions Examples. The following list gives some ex-
voluntary and is made without getting, or ex- amples of qualified organizations.
pecting to get, anything of equal value. You can deduct your contributions only if you • Churches, a convention or association of
make them to a qualified organization. churches, temples, synagogues, mosques,
Qualified organizations. Qualified organiza- and other religious organizations.
tions include nonprofit groups that are religious, How to check whether an organization can • Most nonprofit charitable organizations
charitable, educational, scientific, or literary in receive deductible charitable contributions. such as the American Red Cross and the
purpose, or that work to prevent cruelty to chil- You can ask any organization whether it is a United Way.
dren or animals. You will find descriptions of qualified organization, and most will be able to • Most nonprofit educational organizations,
these organizations under Organizations That tell you. You can also check by going to including the Scouts BSA, Girl Scouts of
Qualify To Receive Deductible Contributions. IRS.gov/TEOS. This online tool will enable you America, colleges, and museums. This
to search for qualified organizations. also includes nonprofit daycare centers
Schedule A (Form 1040) required. Gener- that provide childcare to the general public
ally, to deduct a charitable contribution, you Types of Qualified if substantially all the childcare is provided
must itemize deductions on Schedule A (Form to enable parents and guardians to be
1040). The amount of your deduction may be Organizations gainfully employed. However, if your con-
limited if certain rules and limits explained in tribution is a substitute for tuition or other
this publication apply to you. Generally, only the following types of organiza- enrollment fee, it isn't deductible as a char-
tions can be qualified organizations. itable contribution, as explained later under
Comments and suggestions. We welcome Contributions You Can't Deduct.
your comments about this publication and sug- 1. A community chest, corporation, trust, • Nonprofit hospitals and medical research
gestions for future editions. fund, or foundation organized or created in organizations.
You can send us comments through or under the laws of the United States, any • Utility company emergency energy pro-
IRS.gov/FormComments. Or, you can write to state, the District of Columbia, or any pos- grams, if the utility company is an agent for
the Internal Revenue Service, Tax Forms and session of the United States (including Pu- a charitable organization that assists indi-
Publications, 1111 Constitution Ave. NW, erto Rico). It must, however, be organized viduals with emergency energy needs.
IR-6526, Washington, DC 20224. and operated only for charitable, religious, • Nonprofit volunteer fire companies.
scientific, literary, or educational purpo-
Although we can’t respond individually to • Nonprofit organizations that develop and
each comment received, we do appreciate your ses, or for the prevention of cruelty to chil- maintain public parks and recreation facili-
dren or animals. Certain organizations that
feedback and will consider your comments and foster national or international amateur ties.
suggestions as we revise our tax forms, instruc- sports competition also qualify. • Civil defense organizations.
tions, and publications. Don’t send tax
Page 2 Publication 526 (2022)