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Contributions to Nonqualified Organizations
You cannot deduct contributions to organizations that are not qualified to receive tax-deductible contributions, including the following:
Certain state bar associations if:
The state bar is not a political subdivision of a state,
The bar has private, as well as public, purposes, such as promoting the professional interests of members, and
Your contribution is unrestricted and can be used for private purposes.
Chambers of commerce and other business leagues or organizations.
Civic leagues and associations.
Communist organizations.
Country clubs and other social clubs.
Foreign organizations other than:
A U.S. organization that transfers funds to a charitable foreign organization if the U.S. organization controls the use of the funds or if the foreign organization is only an administrative arm of the U.S. organization, or
Certain Canadian, Israeli, or Mexican charitable organizations. See Canadian charities, Mexican charities, and Israeli charities under Organizations That Qualify To Receive Deductible Contributions, earlier.
Homeowners' associations.
Labor unions. But you may be able to deduct union dues as a miscellaneous itemized deduction, subject to the 2%-of-adjusted-gross-income limit, on Schedule A (Form 1040). See Publication 529, Miscellaneous Deductions.
Political organizations and candidates.
