Charitable Contributions to Individual Missionaries

In general, a contribution is deductible only if it is made “to or for the use of” a charitable organization, not a designated individual.  IRC §170(a).  Direct contributions to missionaries, or any other individual, are not tax deductible, even if they are used for religious or charitable purposes.  However, contributions to designated individuals in the More

Charitable Contributions to Foreign Organizations and/or Designated to Foreign Organizations

In general, the United States does not permit individuals to claim an income tax deduction for direct contributions to foreign charities.  IRC Section 170(c)(2)(a) specifically limits the tax deduction to corporations, funds or foundations created or organized in the United States or under the laws of the United States.  To that end, the IRS will More