Generally, contributions to foreign charities are not permitted. However, do not mistake U.S. charities that do charitable work in foreign countries as foreign charities. Certain foreign charities, however, may qualify. These are:

Canadian Charities - Donations to certain Canadian charitable organizations covered under an income tax treaty with Canada are deductible. In order to deduct the contribution, the taxpayer generally must have income from sources in Canada. See the United States/Canada Income Tax Treaty for information on how to figure the deduction.

Mexican Charities - Donations to certain Mexican charitable organizations covered under an income tax treaty with Mexico are deductible. The organization must meet tests that are essentially the same as the tests that qualify U.S. organizations to receive deductible contributions. To deduct a contribution to a Mexican charity, the taxpayer must have income from sources in Mexico. See the tax treaty between Mexico and US.

Israeli Charities - Contributions to certain Israeli charities organized under an income tax treaty with Israel may be deductible. The organization must be created and recognized as a charitable organization under Israeli law. The amount deductible is the amount that would normally be allowed under U.S. rules, but not more than 25% of AGI from Israeli sources.