Many taxpayers wonder which of the donations they give throughout the year are tax deductible. Generally, charitable donations to churches, synagogues, temples, and other religious entities are tax deductible. Government donations are tax deductible also, as long as the gifts are intended to be used for a public purpose. Donations made to nonprofit hospitals, schools, public parks, veterans organizations, and certain non-profits are tax deductible as well.

Tax deductible donations must be given voluntarily and cannot provide a material benefit to the donor. For example, a donation given in exchange for something else, such as raffle tickets, memberships, or merchandise, would benefit the giver. Therefore, it would not be tax deductible. However, if the amount of the donation was more than the value of the merchandise or service received, a portion of the donation could still be tax deductible.

In the United States, there are certain conditions that must be met for tax-deductible donations. Only donations given to tax-exempt organizations are tax deductible. By itself, however, tax-exempt status is not enough to signal tax deductibility. To determine if donations to an organization are tax deductible, look to the Internal Revenue Service (IRS).

Donations to Internal Revenue Code 501(c)(3) organizations are usually tax deductible. These organizations include public charities, private foundations, and private operating foundations. Donations to public charities and private operating foundations are typically tax deductible; contributions to some private foundations may be deductible as well. In such cases, you will be allowed to deduct donations that amount to 50 percent or less of your adjusted gross income.

For donations to private foundations, you will typically be permitted to deduct donations that equal 30 percent or less of your adjusted gross income. When corporations make donations, they are subject to different rules. Basically, a corporation may deduct total donations equaling 10 percent or less of its taxable income, regardless of the receiving organization's foundation status.

Contributions to 501(c)(4) organizations are typically not tax deductible because they are not considered charitable donations. However, the IRS does consider such donations as business expenses. Companies can deduct these payments along with other eligible business expenses. 501(c)(4) organizations include those that focus on social welfare tasks, as well as those that concentrate on lobbying to legislative entities.

Charitable donations to 501(c)(6) organizations are not tax deductible. However, a company may deduct them as business expenses if they are necessary for running the business. 501(c)(6) organizations include chambers of commerce, trade associations, and similar entities.

Donations made to tax-exempt organizations outside the country are typically not tax deductible. However, there are some exceptions. For example, donations to certain organizations in Canada, Israel, and Mexico may be tax deductible.

Charitable donations are often handled in a similar manner in other countries. For example, many other countries restrict tax deductible status to those donations that do not benefit the giver in a material way. However, specific regulations regarding the amounts of allowable deductions and types of charitable organizations do vary.