donations in foriegn contry

[ljwalters]

Client made a donation to a Macular degeneration foundation in Scotland. Is it still deductible? Or do the charities have to be US based.

Linda

[Lion EA]

US. Check Pub. 78 or search on the IRS site for qualifying charities:

http://apps.irs.gov/app/eos/mainSearch.do?mainSearchChoice=pub78&dispatchMethod=selectSearch

[jainen]

>>foundation in Scotland<<

According to the Instructions to Schedule A, page A-6, "Contributions You Cannot Deduct.... Gifts to Foreign Organizations." It then refers you to Pub 526 for exceptions of certain U.S. charities that transfer funds, as well as treaties with Mexico, Canada, and Israel.

[ljwalters]

Thanks Lion and Jainen.