Qualified organization
An organization eligible to receive tax-deductible charitable contributions. Giving to anyone else is generous, not deductible.
Only contributions to qualified organizations are deductible. Publication 526 describes a qualified organization as one generally organized or created in or under the laws of the United States, any state, the District of Columbia, or any possession, and organized and operated only for charitable, religious, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals.
The practical consequence is that a gift to an individual, a political campaign, or a foreign organization that has not established US eligibility generally produces no deduction, however worthy the cause. Publication 526 directs taxpayers to the IRS Tax Exempt Organization Search tool at IRS.gov/TEOS to check an organization's status.
Churches, synagogues, temples, mosques, and government units are treated differently from most charities in that they are generally qualified without appearing in the search tool, so an organization's absence from a search result is not by itself an answer.
Sources
- Publication 526 (2025), Charitable Contributions, full textIRS, IRS publication
- Publication 526, Charitable ContributionsIRS, IRS publication
- Search for tax exempt organizations (Tax Exempt Organization Search)IRS, IRS guidance
The rule as published, not tax advice; confirm anything that affects a return with a tax professional.
Related: Donee, Tax Exempt Organization Search, Automatic revocation, Contemporaneous written acknowledgment (CWA). Browse every term.
Values with the source attached
DeductiBee applies a cited fair-market-value range to everything you donate, keeps the photo with the record, and exports a Form 8283 worksheet when you file.
