If you make contributions directly to a foreign church or other foreign charitable organization, you cannot deduct the contributions (unless you make them to certain Canadian, Israeli, or Mexican organizations). However, you can deduct contributions to a U.S. organization that transfers funds to a charitable foreign organization if the U.S. organization controls the use of the funds by the foreign organization, or if the foreign organization is just an administrative arm of the U.S. organization.

Under income tax treaties, you can deduct contributions to certain Canadian, Israeli, and Mexican charitable organizations. These organizations must meet the qualifications that a U.S. charitable organization must meet under U.S. tax law. The organization can tell you whether it qualifies. If you are unable to get this information from the organization itself, contact IRS at the address below.

You cannot deduct more than the percentage limit on charitable contributions applied to your Canadian, Israeli, or Mexican source income. If you or a member of your family is enrolled at a Canadian college or university, the limit does not apply to gifts to that school. For additional information on the deduction of contributions to Canadian charities, see Publication 597.

For more information on these treaty provisions, write to: Internal Revenue Service International Returns Section P.O. Box 920 Bensalem, PA 19020-8518.

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