Bald Eagle

Qualified Charities

One of the limitations the Internal Revenue Service places on charitable gift deductions is to restrict what recipients may receive qualifying gifts. In order to ensure that you receive the tax benefits for the charitable gifts you make, you must consult with the IRS to determine whether the charity you have chosen is a "Qualified Charity." The best way to do this is to refer to IRS Publications 78 and 526, or to call the IRS directly. The information provided on this site is only intended to provide general guidance in choosing a charity.

According to IRS Publication 526, to qualify as a charitable organization under the IRS rules, an entity must be one of five types of organizations:

  1. A community chest, corporation, trust, fund, or foundation created under the laws of the United States or Puerto Rico with one of the following purposes:
    1. Charitable
    2. Educational
    3. Scientific
    4. Literary
    5. Dedicated to prevention of cruelty to children or animals
    6. Religious
  2. War veterans organizations
  3. Domestic fraternal societies, orders and associations, operating under the lodge system.
  4. Certain nonprofit cemetery companies.
  5. The United States, states, U.S. possessions, political subdivisions, or Indian tribal governments.

For names of charities qualifying, please consult an IRS office or IRS Publication 78.


This Web site is intended for general information purposes only. It does not nor is it intended to constitute legal, tax or investment advice. Alliance America is not a lawyer, registered investment advisor or investment advisor representative, and is not engaged in the practice of law or the business of investment advice.