Do charitable deductions have to be to US?

[Deleted]

I'm about to donate a large set of volumes of the Proceedings of my professional society to the library of a sister organization in a developing country. This will be a 2011 donation, so no mad rush. Is it deductible on my US taxes?

[TheOtherMe]

See Pub. 526

Contributions you cannot deduct

6. Foreign organizations other than:

a.

A U.S. organization that transfers funds to a charitable foreign organization if the U.S. organization controls the use of the funds or if the foreign organization is only an administrative arm of the U.S. organization, or
b.

Certain Canadian, Israeli, or Mexican charitable organizations. See Canadian charities, Mexican charities, and Israeli charities under Organizations That Qualify To Receive Deductible Contributions, earlier.

[Deleted]

Darn, I was afraid of that. It's definitely not Canadian, Mexican or Israeli. Thanks anyway!

[MN-Investor]

Is there a U.S. charitable organization which you can go through in order to accomplish this?

[mwcpa]

"my professional society to the library of a sister organization in a developing country"

do you mean a 501(c)(3) that you are affiliated with is giving its books to another organization?
or
do you mean you as a person are giving your books to an organization?

[Deleted]

Unfortunately, it's straight from me. My US-based organization used to accept donations of these books and provide a receipt valuing them at $50 each. They found they were deluged with them and had to pay to store them and didn't have that much demand for them (from university libraries and others). So, they quit that- too bad I didn't realize they were doing it.

I think it would be a little dicey to donate them to the US organization, then have them send them on to the society in India, and then claim it as a deduction on my taxes. The organization in India is a totally independent entity- just the same profession.

[mwcpa]

athena.... I am sure you could find hundreds, if not thousands, of public libraries here in the United States that are in need to high quality, good condition books that would be willing to take them off your hands.... then you would get your tax break (equal to the fair value of the books).

I actually work with a small organization that regularly accepts "art" related books from publishers, retailers and others so they can be given away to under served schools and libraries. It is a very successful program.

[schildi]

Jan 18, 2011 18:58:30 GMT -5 @athena53 said:

Unfortunately, it's straight from me. My US-based organization used to accept donations of these books and provide a receipt valuing them at $50 each. They found they were deluged with them and had to pay to store them and didn't have that much demand for them (from university libraries and others). So, they quit that- too bad I didn't realize they were doing it.

I think it would be a little dicey to donate them to the US organization, then have them send them on to the society in India, and then claim it as a deduction on my taxes. The organization in India is a totally independent entity- just the same profession.

They took a donated book and gave out a $50 receipt per book?
What kind of books are we talking about here? I mean ... could I go to Walmart and buy a truck load of books for $3 each and then donate them, and get a $50 receipt? That does not sound right ...

[commentator]

Jan 18, 2011 18:58:30 GMT -5 @athena53 said:

Unfortunately, it's straight from me. My US-based organization used to accept donations of these books and provide a receipt valuing them at $50 each. They found they were deluged with them and had to pay to store them and didn't have that much demand for them (from university libraries and others). So, they quit that- too bad I didn't realize they were doing it.

$50 each, for books that were most likely out of date by a year or more adn that libraries didn't want for free? No wonder they were deluged.