Charitable contributions are only be tax deductible if you make them to "qualified" organizations that meet the requirements of the Internal Revenue Code. According to Houston Financial Advisors, Richard J. Alphonso, JD, CPA/PFS, M.S.T. and C. Randy Scott, CPA, these include:

• the federal, state or local government if made exclusively for public purposes
• an organization operated exclusively for religious, charitable, scientific, literary or educational purposes
• a cemetery company that isn't operated for a profit
• a post or organization of war.

A qualified organization will have a letter from the IRS stating that it qualifies for tax benefits. You can also check with your local Better Business Bureau to determine if a charity is a qualified organization.