You
can deduct your contributions only if you make them to a qualified
organization. Most organizations, other than churches and governments, must
apply to the IRS to become a qualified organization.
How to check whether an organization
can receive deductible charitable contributions. You can ask any organization whether it is a qualified
organization, and most will be able to tell you. Or go to IRS.gov. Click on
“Tools” and then on “Exempt Organizations Select Check” (IRS.gov/eoselectcheck). This online tool will enable you to search for
qualified organizations.