2009 Tax Deduction for Certain 2010 Haiti Relief Donations

On January 22, 2010, President Obama signed into law H.R. 4462, which allows for certain cash donations made to the Haiti relief effort to be deducted on either the taxpayer’s 2009 or 2010 federal income tax return, but not both.  The Haiti relief charitable deduction is only available to taxpayers who itemize their deductions on Schedule A rather than claiming the standard deduction.

 

To be eligible for the 2009 deduction, the donation must be made with cash, not property.  However, donations made through text message, check, credit card, or debit card are all considered cash donations.  Only Haiti relief donations made between January 11, 2010 and March 1, 2010 are deductible for the 2009 tax year.

 

The donations must be made to qualified U.S. charities, which can be found on the IRS website (www.irs.gov).  As with all charitable contributions, you should keep a record of the donations you make to qualified charities aiding in the Haiti relief effort.

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