“foreign organizations”

In general, the United States does not permit individuals to claim an income tax deduction for direct contributions to foreign charities.  IRC Section 170(c)(2)(a) specifically limits the tax deduction to corporations, funds or foundations created or organized in the United States or under the laws of the United States.  To that end, the IRS will disallow a tax deduction for contributions to domestic charities if the domestic charity is a mere conduit of funds to a foreign organization.  To determine whether the domestic charity is a “mere conduit” of funds, the IRS will look to the whether the domestic organization…