What charitable contributions can the nonresident alien include on the tax return?
Charitable contributions or gifts to qualified organizations can be deducted on Form 1040NR, U.S. Nonresident Alien Income Tax Return, subject to certain limitations. Qualified organizations include organizations that are religious, charitable, educational, scientific, or literary in nature, or that work to prevent cruelty to children or animals. Contributions made directly to a foreign organization are not deductible. For additional information, see Publication 519, U.S. Tax Guide for Aliens.
