Are contributions to United States charitable organizations for international disaster relief deductible as charitable contributions?
Contributions to domestic, tax-exempt charitable organizations that provide assistance to individuals in foreign lands qualify as tax-deductible contributions for federal income tax purposes if the U.S. organization has full control and discretion over the uses of the funds. If the contributor is a corporation, its contributions for use in a foreign country are not deductible unless the domestic charity is itself organized as a corporation for federal tax purposes. Contributions to foreign organizations are generally not tax-deductible. See Publication 526, Charitable Contributions.
