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  • October 21, 2014

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 context of mission work may be deductible where it is shown that the contributions were to a charitable organization and for the use of the organization, not just the individual missionary designated. Contributions to a missions agency or church for the benefit of a particular…

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  • July 29, 2014

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 disallow a tax deduction for contributions to domestic charities if the domestic charity is a mere conduit of funds to a foreign organization.  To determine whether the domestic charity is a “mere conduit” of funds, the IRS will look to the whether the domestic organization…

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