Non deductible contributions

Some charitable contributions are non deductible contributions. According to the IRS tax laws, charitable contributions cannot be deducted if the charitable contributions are:

Gifts to private foundations

If the charitable contributions are gifts to certain private foundations and nonexempt trusts that must pay tax on termination of their exempt status, then the charitable contributions cannot be deducted.

Gifts to taxable private foundations and nonexempt trusts

If the charitable contributions are gifts to certain taxable private foundations and nonexempt trusts organized after 1969 whose charter does not include prohibitions against conduct that would subject them to exercise taxes, then the charitable contributions are non deductible.

Gifts to charitable organizations after October 9, 1969

If the charitable contributions are gifts to charitable organizations after October 9, 1969, that do not notify the internal revenue service that they are claiming exempt status, then the charitable contributions are not tax deductible.