Are Donations to Ukraine Tax Deductible?

Americans seeking to support relief efforts in Ukraine often question if their contributions are tax-deductible. The answer depends on adhering to specific Internal Revenue Service (IRS) regulations governing charitable giving. A donation must follow these rules to be deductible.

The Qualified Organization Requirement

The foundation of tax-deductible giving in the United States is the “qualified organization” principle. For a contribution to be eligible for a tax deduction, it must be made to an entity that the IRS recognizes as a qualified charity. This means the organization must be a public charity registered under section 501(c)(3) of the Internal Revenue Code and be created or organized within the United States.

This requirement directly impacts donations for Ukrainian relief because contributions made directly to foreign entities are not tax-deductible for U.S. taxpayers. This includes payments sent to the Ukrainian government, its military forces, or a specific Ukrainian family. Even if an organization is a registered charity in Ukraine, it does not meet the U.S. requirement for deductibility.

The primary channel for making a tax-deductible donation to support Ukraine is through a U.S.-based 501(c)(3) organization that conducts activities abroad. Many American charities have programs to provide humanitarian aid to Ukraine. When you donate to these U.S. charities, your contribution is legally made to the domestic organization, which then uses its resources for its foreign relief work.

Another structure is a “friends of” organization, which is a U.S.-based charity created to support a named foreign charitable entity. As long as the U.S. organization maintains discretion and control over the funds and is not merely a pass-through agent, contributions to it can be deductible. The U.S. charity must have the final say on how funds are used.

Verifying an Organization’s Status

Before making a contribution, you should confirm the organization is a qualified 501(c)(3) charity. The IRS provides a free tool for this purpose called the Tax Exempt Organization Search. Using this online database is the best way to verify an organization’s status and ensure your donation will be eligible for a deduction.

You can use the tool by entering the organization’s name or Employer Identification Number (EIN). The search results will indicate if the organization is recognized by the IRS as tax-exempt and whether contributions to it are deductible.

When donating through crowdfunding platforms like GoFundMe, the tax deductibility depends on the ultimate recipient of the funds. If the campaign is raising money for an individual or family, the donations are considered personal gifts and are not deductible.

However, if the crowdfunding campaign is organized by and for a registered 501(c)(3) charity, the donation may be deductible. The platform should make it clear when a fundraiser benefits a qualified charity. In these cases, the donation receipt you need for tax purposes will come from the charity itself or its payment partner, not the crowdfunding platform.

Required Documentation and Deduction Limits

Once you have donated to a verified qualified organization, maintaining proper records is necessary to claim a deduction. The type of documentation required by the IRS depends on the amount of your contribution. For any single cash donation under $250, a reliable record such as a canceled check, a bank or credit card statement, or a written communication from the charity is sufficient proof.

For any single contribution of $250 or more, you must obtain a contemporaneous written acknowledgment from the charity before you file your tax return. This document must state the amount of the cash contribution, whether you received any goods or services in exchange for the donation, and a good-faith estimate of the value of any goods or services provided.

The total amount of charitable contributions you can deduct is limited to a percentage of your Adjusted Gross Income (AGI). For cash donations to most public charities, the limit is up to 60% of your AGI. Any contributions that exceed this limit in a given year can be carried forward and deducted for up to five subsequent years.

To receive a tax benefit from your charitable giving, you must choose to itemize deductions on your federal tax return by filing Schedule A with your Form 1040. If the total of your itemized deductions is less than the standard deduction amount for your filing status, you will not receive a tax benefit from your donations.

Non-Deductible Forms of Support

Not all forms of support translate into a tax deduction. It is helpful to recognize common examples of aid that cannot be claimed on a tax return.

One of the most common misconceptions involves the value of your time. If you volunteer for an organization providing Ukrainian relief, you cannot deduct the monetary value of the hours you worked. The IRS does not permit deductions for the value of personal services.

Direct financial support or the value of goods given to individuals or families is not deductible. For example, if you host a Ukrainian family in your home, you cannot deduct the out-of-pocket expenses for their food or housing. These costs are considered a personal gift to the individuals, not a contribution to a qualified organization.

Donating physical goods like clothing or medical supplies to an informal collection drive also presents a challenge. Unless the drive is officially organized by a registered 501(c)(3) charity that can provide you with the required documentation, you cannot deduct the fair market value of the items.