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organized in the United States or any of its possessions (including Puerto Rico). 3. Domestic fraternal societies, orders, and associations operating under the lodge system. (Your contribution to this type of organization is deductible only if it is to be used solely for charitable, religious, scien- tific, literary, or educational purposes, or for the prevention of cruelty to children or animals.) 4. Certain nonprofit cemetery companies or corporations. (Your contribution to this type of organization isn't deductible if it can be used for the care of a specific lot or mausoleum crypt.) 5. The United States or any state, the District of Columbia, a U.S. possession (including Puerto Rico), a political subdivision of a state or U.S. possession, or an Indian tribal government or any of its subdivisions that perform substantial government func- tions. (Your contribution to this type of or- ganization is deductible only if it is to be used solely for public purposes.) Example 1. You contribute cash to your city's police department to be used as a reward for information about a crime. The city police department is a qualified organization, and your contribution is for a public purpose. You can deduct your con- tribution. Example 2. You make a voluntary contribution to the social security trust fund, not earmarked for a specific ac- count. Because the trust fund is part of the U.S. Government, you contributed to a qualified organization. You can deduct your contribution. Examples. The following list gives some ex- amples of qualified organizations. • Churches, a convention or association of churches, temples, synagogues, mosques, and other religious organizations. • Most nonprofit charitable organizations such as the American Red Cross and the United Way. • Most nonprofit educational organizations, including the Boy Scouts of America, Girl Scouts of America, colleges, and muse- ums. This also includes nonprofit daycare centers that provide childcare to the gen- eral public if substantially all the childcare is provided to enable parents and guardi- ans to be gainfully employed. However, if your contribution is a substitute for tuition or other enrollment fee, it isn't deductible as a charitable contribution, as explained later under Contributions You Can't De- duct. • Nonprofit hospitals and medical research organizations. • Utility company emergency energy pro- grams, if the utility company is an agent for a charitable organization that assists indi- viduals with emergency energy needs. • Nonprofit volunteer fire companies. • Nonprofit organizations that develop and maintain public parks and recreation facili- ties. • Civil defense organizations. Canadian charities. You may be able to de- duct contributions to certain Canadian charita- ble organizations covered under an income tax treaty with Canada. To deduct your contribution to a Canadian charity, you must generally have income from sources in Canada. See Pub. 597, Information on the United States–Canada In- come Tax Treaty, for information on how to fig- ure your deduction. Mexican charities. Under the U.S.–Mexico in- come tax treaty, a contribution to a Mexican charitable organization may be deductible, but only if and to the extent the contribution would have been treated as a charitable contribution to a public charity created or organized under U.S. law. To deduct your contribution to a Mexi- can charity, you must have income from sour- ces in Mexico. The limits described in Limits on Deductions, later, apply and are figured using your income from Mexican sources. Israeli charities. Under the U.S.–Israel in- come tax treaty, a contribution to an Israeli charitable organization is deductible if and to the extent the contribution would have been treated as a charitable contribution if the organi- zation had been created or organized under U.S. law. To deduct your contribution to an Isra- eli charity, you must have income from sources in Israel. The limits described in Limits on De- ductions, later, apply. The deduction is also limited to 25% of your adjusted gross income from Israeli sources. Contributions You Can Deduct Generally, you can deduct contributions of money or property you make to, or for the use of, a qualified organization. A contribution is “for the use of” a qualified organization when it is held in a legally enforceable trust for the quali- fied organization or in a similar legal arrange- ment. The contributions must be made to a quali- fied organization and not set aside for use by a specific person. Virginia Beach Strong Act. If you made a contribution for the relief of the families of the dead or wounded victims of the mass shooting in Virginia Beach, Virginia, on May 31, 2019, you may be able to deduct that contribution. In order to deduct the contribution, it must have been made: • In cash or check; • Between May 31, 2019, and June 1, 2021; and • For the relief of the families of dead or wounded victims of the mass shooting in Virginia Beach, Virginia, on May 31, 2019. If you made your contribution by phone, keep your phone bill showing the name of who you made the dona- tion to, the date you made the contribution, and the amount of the contribution. See Substantia- tion Requirements, later. If you give property to a qualified organiza- tion, you can generally deduct the fair market value (FMV) of the property at the time of the TIP Examples of Charitable Contributions—A Quick Check Use the following lists for a quick check of whether you can deduct a contribution. See the rest of this publication for more information and additional rules and limits that may apply. Deductible As Charitable Contributions Not Deductible As Charitable Contributions Money or property you give to: Money or property you give to: • Churches, synagogues, temples, mosques, and other religious organizations • Federal, state, and local governments, if your contribution is solely for public purposes (for example, a gift to reduce the public debt or maintain a public park) • Nonprofit schools and hospitals • The Salvation Army, American Red Cross, CARE, Goodwill Industries, United Way, Boy Scouts of America, Girl Scouts of America, Boys and Girls Clubs of America, etc. • War veterans' groups

Expenses paid for a student living with you, sponsored by a qualified organization

Out-of-pocket expenses when you serve a qualified organization as a volunteer • Civic leagues, social and sports clubs, labor unions, and chambers of commerce • Foreign organizations (except certain Canadian, Israeli, and Mexican charities) • Groups that are run for personal profit • Groups whose purpose is to lobby for law changes • Homeowners' associations • Individuals • Political groups or candidates for public office

Cost of raffle, bingo, or lottery tickets

Dues, fees, or bills paid to country clubs, lodges, fraternal orders, or similar groups

Tuition

Value of your time or services

Value of blood given to a blood bank Table 1. Publication 526 (2020) Page 3