Haitian Donations
If you have given to a charity that provides earthquake relief in Haiti you can claim these donations on the tax return you will be completing for 2009.
This special tax relief provision, enacted January 22, is only for cash contributions made to these charities after January 11, 2010, and before March 1, 2010. This includes contributions made by text message, check, credit card or debit card.
This new law applies only to cash (as opposed to property) contributions. The contributions must be made specifically for the relief of victims in areas affected by the January 12 earthquake in Haiti. You have the option of deducting these contributions on either your 2009 or 2010 returns, but not both.
To get the tax benefit, you must itemize your deductions on Schedule A. Those who claim their standard deduction, including all short-form filers, are not eligible.
You should also be sure that your contributions go to qualified charities. Most organizations eligible to receive tax-deductible donations are listed in a searchable online database available on IRS.gov under "Search for Charities." Some organizations, such as churches or governments, may be qualified even though they are not listed on this site.
The IRS reminds donors that contributions to foreign organizations are generally not deductible. Federal law requires that you keep a record of any deductible donations you make. For donations made by text message, a telephone bill will meet the recordkeeping requirement if it shows the name of the donee organization, the date of the contribution and the amount of the contribution. For cash contributions made by other means, be sure to keep a bank record, such as a cancelled check, or a receipt from the charity showing the name, date and amount.
