What is the tax code for charitable donations?

Your charitable donations will only qualify for a tax deduction if they go to a tax-exempt organization, as defined in section 501 (c) (of the Internal Revenue Code). Any charitable contribution (as defined in subsection (c)) whose payment is made within the tax year will be allowed as a deduction. A charitable contribution will be allowed as a deduction only if it is verified according to the regulations prescribed by the Secretary. Tax law requires that deductions are only allowed for contributions that have a charitable purpose.

The beneficiary organization must be eligible for tax exemption as required by the tax code and determined by the Internal Revenue Service (IRS).