US resident giving to Cdn charity

drmi · Post by **drmi** » Mon Oct 24, 2011 5:40 pm

Our daughter has moved to USA (dual citizen). She continues to give to our church - a charitable organization. She returns home periodically but will not have any Cdn Income this year (2011). She will have earned about $50K in US and has given in cash donations about $3000 CDN to our CDN church.

Can she convert her charitable donation receipt into USD and claim as a deduction on her 1040?

thx,
drmi

JGCA · Post by **JGCA** » Mon Oct 24, 2011 6:38 pm

I imagine your church is not l;isted by the IRS as an eligible chariable organization therefore under treaty she will be allowed to claim the amount she would have under CND tax rules in the US subject to the limitation of her CND income reported on her 1040, she she has no CND income to report to the US her donation is not deductible on her 1040.

nelsona · Post by **nelsona** » Mon Oct 24, 2011 8:54 pm

Without any Cdn income, the only Cdn charitable gifts that she can claim on a US return are those to her Cdn University.