Are donations to foreign charities tax deductible?
Usually not. Only gifts to U.S. organizations count, except charities in Canada, Mexico and Israel under tax treaties, and only against income from those countries. A U.S. charity’s work abroad can count.
The rule
A charity organized outside the United States isn’t a qualified organization, however good its work.
Treaties make exceptions for Canadian, Mexican and Israeli charities, and only if you have income from that country, counted against that income.
A gift to a U.S. charity that runs a program abroad counts, as long as the U.S. charity controls the money and you haven’t earmarked it for a foreign charity. Giving to a U.S. charity just to pass the money on to a foreign one doesn’t.
- Without itemizing
- Usually not
- If you itemize
- Usually not
- What to keep
- The U.S. charity’s receipt, and its acknowledgment for $250 or more.
Checked on October 2, 2026 against Publication 526, Charitable Contributions. An estimate for your records, not tax advice.
Federal tax only. States set their own rules for gifts.
Keep every gift with its receipt.
From 2026, up to $1,000 of cash gifts counts even without itemizing. Reimburse keeps each gift with the charity’s receipt, asks for the paper the IRS wants, and shows what it puts back.