Only certain categories of exempt organizations are eligible to receive tax-deductible charitable contributions. These include most charities described in section 501(c)(3) of the Internal Revenue Code, and, in some circumstances, fraternal organizations described in section 501(c)(8) or section 501(c)(10), cemetery companies described in section 501(c)(13), volunteer fire departments described in section 501(c)(4), and veterans organizations described in section 501(c)(4) or 501(c)(19). In addition, contributions for exclusively public purposes to a State or its political subdivision (including an Indian tribal government treated as a state and certain political subdivisions of Indian tribal governments) may be deducted.
DISCLAIMER: This information is not intended to provide legal or accounting advice, or to address specific situations. Please consult with your legal or tax advisor to supplement and verify what you learn here.