If you’re unsure as to whether a charity is qualified, IRS Publication 78 lists most organizations that are qualified to receive deductible contributions. This publication is available online and in many libraries. Check the list at IRS.gov and click on Search for Charities. In addition, most churches, synagogues, temples, and mosques and government agencies are eligible, even if they are not listed. Contributions to individuals or trust funds set up to help families of individuals are NOT eligible for a deduction.
