2013-11-27
Below is a chart of Rev. Rul. 63-252, which was cited in an IRS determination letter that was released recently. In the revenue ruling, the IRS provided five different examples where contributions were made to a U.S. charity and ultimately sent to a foreign charity. The IRS held that in three of the scenarios, the donor was not allowed to deduct the contribution. In two of the scenarios, the donor was allowed to deduct the contribution under Code §170.
The chart can be viewed as a PDF file here: Rev. Rul. 63-252
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