Examples of Qualified Charitable Organizations
- Churches, temples, synagogues, mosques and other religious organizations
- Red Cross or United Way
- Boy and Girl Scouts, colleges museums and other educational organizations
(if donations aren't a substitution for tuition)
- Nonprofit hospitals
- Nonprofit volunteer fire departments
- Public parks and recreation facilities.
To be certain an organization is qualified, see IRS Publication
78 at your local public library or IRS Publication 78.