Qualified Charitable Organizations

• Posted on March 25, 2009
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In order for donations to be deductible, it must be given to a “qualified U.S. organization.” Not all nonprofit organizations qualify, but the IRS regularly publishes a list of the ones that do. In general, the qualifying groups can be categorized as:

• Governmental bodies;

• Nonprofit groups organized for religious, educational, scientific, or literary purposes;

• War veterans’ groups;

• Fraternal societies and lodges; and

• Certain nonprofit cemetery companies.

Typical examples of qualified organizations include churches, nonprofit hospitals, colleges and universities, school booster clubs, libraries, public parks and recreation facilities, etc.

When gifts are made to fraternal organizations and lodges, only the part of the gift that those organizations give away to other qualified charities is deductible. In addition, gifts to a cemetery company can’t be deducted if they are ear-marked for the care of a specific cemetery lot.