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
Definitions describe the rule as published. They are not tax advice, and almost every threshold above has an exception attached to it in the underlying publication. Confirm anything that affects a return with a qualified tax professional.
Related terms
Donee
The organization receiving the donation. On larger noncash gifts, the donee has paperwork obligations of its own.
Tax Exempt Organization Search
The free IRS database for checking whether an organization is eligible to receive tax-deductible contributions.
Automatic revocation
Loss of tax-exempt status for failing to file a required annual return or notice for three consecutive years.
Contemporaneous written acknowledgment (CWA)
The written statement from the charity required for any single contribution of $250 or more, obtained before you file.
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.
