Considerations

• The IRS only allows filers to take charitable tax deductions for qualified organizations that have applied for tax-exempt status with the U.S. government. As Children International holds 501(c)(3) status in the United States, U.S. citizens and resident aliens who donate to the organization throughout the year can write donations off on their taxes up to a maximum limit of 50 percent of a taxpayer's gross income. Tax deductions reduce the tax burden of a filer by reducing his total amount of taxable income.
  
  

Records

• To take a charitable deduction of more than $250, a taxpayer must have a bank record of the donation or acknowledgement from the company of the receipt of the donation. According to Children International, all individuals who make a contribution by check to the organization will receive a tax receipt in the mail. The organization will send this receipt to the return address on the check donation. Donors can call 1-800-888-3089 in the U.S. to request a receipt from Children International if they have not received a receipt.
  
  

Products

• According to Children International, individuals or businesses can donate excess or discontinued inventory that the organization will send to children in need. According to the IRS, charities must provide a written statement for the donation of goods over $75 that determines the fair value of the goods that the donor provides.
  
  

Filing

• To claim donations to Children International, tax filers list the amount of their cash donations on lines 16 through 19 on IRS Form 1040, Schedule A. For donations of property over $500 in value, donors must fill out Form 8283 and attach it to their Form 1040 tax return. Individuals claim charitable contributions for the previous tax year, so filers must claim donations made to Children International in 2010 by April 18, 2011. Line 18 of IRS Form 1040, Schedule A, allows for the carryover of charitable donations from a previous year if the filer exceeded 50 percent of his gross income in charitable donations in previous years.