A gift made directly to a Guatemalan charity, church or foundation is not deductible on a US federal return: IRS Publication 526 excludes foreign organizations, and its only exceptions are certain Canadian, Israeli and Mexican charities.
In short: The deduction depends on who legally receives the money, not on where it is spent. A qualified US organization that runs or approves a program in Guatemala can receive deductible gifts if the gift is not earmarked for a foreign charity and the US organization keeps control of the funds (Publication 526). A US charity that simply passes your gift on to a named foreign charity does not make it deductible (IRS information letter 2024-0007). Gifts earmarked for one particular family are not deductible (IRS disaster-relief guidance). This page reports what the IRS publishes; it is not tax advice for your return.
The rule: foreign organizations are excluded
IRS Publication 526 (2025), Charitable Contributions lists, among organizations whose contributions you cannot deduct: “Foreign organizations other than certain Canadian, Israeli, or Mexican charitable organizations.” Its summary table puts it the same way, as foreign organizations except certain Canadian, Israeli and Mexican charities.
Those three exceptions come from income tax treaties, and each carries its own condition in Publication 526:
| Exception in Publication 526 | Condition the IRS states |
|---|---|
| Canadian charities | Covered under the US-Canada income tax treaty; you must generally have income from sources in Canada |
| Mexican charities | Deductible only to the extent it would count as a gift to a US public charity; you must have income from sources in Mexico |
| Israeli charities | Deductible to the extent it would count if organized under US law; you must have income from sources in Israel, and the deduction is limited to 25% of your AGI from Israeli sources |
Guatemala has no entry. The IRS disaster-relief page says the same thing in one line: that contributions to foreign organizations are generally not tax-deductible unless a tax treaty permits it, and names the treaty countries as Canada, Mexico and Israel.
The route that can work: a qualified US organization in control
Publication 526 continues, in the same paragraph: “you can’t deduct a contribution you made to any qualifying organization if the contribution is earmarked to go to a foreign organization.” It then sets out when a gift used in Guatemala can still count:
- Certain contributions to a qualified organization for use in a program conducted by a foreign charity may be deductible, as long as they are not earmarked to go to the foreign charity.
- The qualified organization must approve the program as furthering its own exempt purposes and must keep control over the use of the contributed funds.
- The contribution is also deductible if the foreign charity is only an administrative arm of the qualified organization.
The IRS international disaster-relief page states the same test for relief abroad: contributions to qualified domestic organizations that help individuals in foreign countries qualify, “provided the U.S. organization has full control and discretion over the uses of such funds.” The same page adds that for a corporate donor, contributions for use in a foreign country are not deductible unless the domestic charity is itself organized as a corporation for federal tax purposes.
A foreign address in the IRS database does not mean a foreign charity. The IRS charitable contribution deductions page says organizations in Tax Exempt Organization Search with foreign addresses are generally not foreign organizations but domestically formed organizations carrying on activities in foreign countries, treated the same as any other domestic organization.
Friends-of organizations and the conduit problem
The IRS calls US-based charities that support a particular foreign charity friends of organizations. IRS information letter 2024-0007 (dated April 18, 2018, released 3/29/2024) answers a question about donations of tangible property to them. It says such deductions may be allowed, subject to certain exceptions: there is no deduction if the donated property is earmarked for a foreign charity, or if the US-based organization is merely a conduit for a donation to a foreign charity. The letter also says a property deduction could be limited to your basis when a sale would have produced long-term capital gain and the donee’s use of the property is unrelated to its exempt purpose.
The letter concerns property, and it points readers back to Publication 526 for the general rule. Publication 526’s own earmarking sentence, quoted above, covers money.
How the arrangements compare
| How the gift is made | What the IRS text says | Source |
|---|---|---|
| Directly to a Guatemalan charity, foundation or church | Not deductible: foreign organization, no treaty exception | Publication 526 |
| To a qualified US organization for its own program in Guatemala, under its control | May be deductible | Publication 526; disaster-relief page |
| To a US organization, earmarked for a named foreign charity | Not deductible | Publication 526 |
| To a US friends-of charity that merely passes it on | Not deductible (property letter) | Information letter 2024-0007 |
| To a US charity, earmarked for one family after a disaster | Not deductible | Publication 526; disaster-relief page |
Checking a US recipient
The IRS Tax Exempt Organization Search lets you search by employer identification number (EIN) or organization name. Its Publication 78 data covers 501(c)(3) and other organizations eligible to receive deductible charitable contributions. Two limits the IRS states on that page:
- Organizations are listed under the legal name or a doing-business-as name on file with the IRS; common or popular names are not on file, and doing-business-as names are not listed in the Pub. 78 data. Ask the charity for its legal name or EIN.
- By law, tax-exempt status is automatically revoked if an organization does not file its required Form 990-series returns or notices for 3 consecutive years. The tool includes the Auto-Revocation List and posted determination letters; a reinstated organization will have a determination letter referencing the reinstatement.
Churches that do not appear in the search
The IRS other eligible donees page explains that some entities eligible to receive deductible contributions may not be listed. The IRS says churches, their integrated auxiliaries, conventions or associations of churches, and public charities whose annual gross receipts are normally not more than $5,000 may be treated as tax-exempt without filing an application, and many churches are included in group exemptions. The IRS says its search tool does not show subordinate units in a group exemption separately; the central organization’s listing indicates that contributions to its covered subordinate units are also deductible.
That applies to US churches. It does not change the foreign-organization rule for a church organized in Guatemala.
Related pages
Money sent to relatives is a gift, not a charitable contribution: see the US gift-tax guide for money or property sent to family in Guatemala. For relatives as tax dependents, see claiming children in Guatemala as dependents. For giving time rather than money, see volunteering in Guatemala on a tourist visa.
Sources
- IRS: Publication 526 (2025), Charitable Contributions - read 10 November 2026.
- IRS: Charitable contribution deductions - read 10 November 2026.
- IRS: Disaster relief: contributions to U.S. organizations for international relief - read 10 November 2026.
- IRS: Search for tax exempt organizations - read 10 November 2026.
- IRS: Other eligible donees - read 10 November 2026.
- IRS: Information letter 2024-0007 - read 10 November 2026.
Frequently Asked Questions
Are donations to Guatemalan charities tax-deductible in the US?
Not when the gift goes straight to a Guatemalan organization. IRS Publication 526 (2025) lists foreign organizations among the recipients you cannot deduct, except certain Canadian, Israeli and Mexican charities covered by tax treaties. Guatemala is not among those exceptions. Publication 526 does allow certain gifts to a qualified US organization for a program run by a foreign charity, if the gift is not earmarked for the foreign charity and the US organization approves the program and keeps control of the funds.
What is a friends of organization?
The IRS uses the term for US-based charities that support foreign charities. IRS information letter 2024-0007 says deductions for donations of property to such organizations may be allowed, subject to exceptions: no deduction if the donated property is earmarked for a foreign charity or if the US organization is merely a conduit.
Can I deduct a gift to my church back home in Guatemala?
A church organized in Guatemala is a foreign organization. The only foreign-organization exceptions Publication 526 lists are certain Canadian, Israeli and Mexican charities; it lists no exception for churches abroad. A gift to a US church for its own program in Guatemala falls under the same control and earmarking conditions as any other qualified organization.
Can I deduct money sent through a US charity for one family hit by a disaster?
No. The IRS international disaster-relief page says you can’t deduct contributions earmarked for relief of a particular individual or family. Gifts to a qualified US charity helping people abroad can qualify when the US organization has full control and discretion over the funds.
How do I check whether a US charity is eligible?
Use the IRS Tax Exempt Organization Search, which lets you search by EIN or organization name. Its Publication 78 data covers 501(c)(3) and other organizations eligible to receive deductible contributions. Doing-business-as names are not listed in the Pub. 78 data, so ask the charity for its legal name or EIN.
A US church is not in the IRS search. Does that mean gifts are not deductible?
Not by itself. The IRS says churches may be treated as tax-exempt without filing an application and many are included in group exemptions, so they may not be listed in Tax Exempt Organization Search.
