Under special legislation enacted last week, taxpayers can choose to treat cash contributions made on or after March 26, 2014, and before midnight on Monday, April 14, 2014, as if made on Dec. 31, 2013. This special provision only applies to charitable cash contributions for the relief of victims of Typhoon Haiyan.

Eligible contributions can be claimed on either a 2013 or 2014 return, but not both. Contributions made after April 14, 2014, but before the end of this year can only be claimed on a 2014 return.

Contributions made by text message, check, credit card or debit card qualify for this special option. Donations charged to a credit card before midnight on April 14, 2014, are eligible contributions even if the credit card bill isn’t paid until after that date.  Also, donations made by check are eligible if they are mailed by April 14.

The Philippines Charitable Giving Assistance Act, enacted March 25, 2014, does not apply to contributions of property. Gifts made directly to individual victims are not deductible.

This benefit is only available to an individual that itemize their deductions.  The deduction is not available to those that claim the standard deduction.

Contributions must go to qualified charities. Most organizations eligible to receive tax-deductible donations are listed in a searchable online database available on IRS.gov under Exempt Organizations Select Check. Some organizations, such as churches or governments, may be qualified even though they are not listed on IRS.gov.

Contributions to foreign organizations generally are not deducted.  IRS  Publication 526, Charitable Contributions, provides information on making contributions to charities.

A record of the name of the charity, the date of the contribution and the amount of the contribution are required for any deductible contribution.  Donations by text message, a telephone bill will meet the record keeping requirement.  Donations of $250 or more, taxpayers must obtain a written acknowledgment by the charity.

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