• 18 minutes

Qualifying for the Charitable Deduction


What is a qualified organization?

For income tax purposes, charitable contributions must be to a U.S. charity, with exceptions for certain Canadian, Mexican, or Israeli organizations covered by treaties. For estate tax purposes, gifts to foreign entities are deductible as long as used for the purposes set forth in the Code and Regs and meets certain other specified requirements. For gift tax purposes, certain restrictions apply to donors who are not U.S. citizens and are not U.S. residents. This video reviews what makes a qualified organization and discusses donations of property other than cash and deducting partial interests.

Runtime: 17 minutes



Jonathan G. Blattmachr

Jonathan G. Blattmachr

InterActive Legal

  • Principal at InterActive Legal
  • More than 45 years of experience in trusts and estates law
  • Former partner in Milbank (formerly, Milbank Tweed Hadley & McCloy) in New York
  • Admitted to the bars in New York, California, and Alaska
  • Wrote or co-wrote nine books and more than 500 articles on estate planning topics
  • Writes and lectures extensively on estate and income tax planning, as well as charitable giving
  • Editor of Wealth Transfer Planning and founder of InterActive Legal -
Vanessa L. Kanaga, Esq.

Vanessa L. Kanaga, Esq.

InterActive Legal

  • CEO of InterActive Legal
  • Former associate attorney at Milbank (formerly, Milbank Tweed Hadley & McCloy) and Moses & Singer in New York, and Hinkle Law Firm in Wichita, KS
  • Advanced certificate in estate planning, New York University Law School; certificate in business strategy, Cornell University
  • Author of several articles/blogs on estate planning topics
  • Frequent presenter of online webinars and moderator of InterActive Legal's Roundtable webinar series
  • Graduate, Wichita State University and Cornell Law School
  • Can be contacted at [email protected]

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