deducting Canadian charity from us income

[canuck1915]

Hello
When I m filing US tax can I deduct charitable donations to a non US foundation

[nelsona]

Unless the charity is your alma mater, you may only deduct Cdn charitable contributions to the extent that you report (and do not exclude) double that amount in Cdn income.

For your school, or your kids' school, there is no limit.

[shsamardar]

Dear Nelsona

I didn't understand your reply.

If there is a charity in canada and named Worldvision , helping to children, if I contributed 500 CDN to them in 2006, how can I report this in Canada section 216 tax and also how can I report it in 1040 US tax?

Thanks

[Mark T Serbinski CA CPA]

You cannot claim charitable donations on your Sec 216 return.

In the U.S., you may claim the Canadian charitable donation, but only to the extent that they do not exceed half of your Canadian source NET income.

[nelsona]

Even if you could report these on a Cdn taxreturn (ie. if you had pension income for example), this would not, in itself prevent you from reporting it on a US tax return.

Using a deduction in one country does not prevent you from using it in another. After all, you are reprting deductions on your rent on 216 aren't you? You can use these same expenses on your 1040.

As to charities, unless you are going to have no-renatl income from Canad in future, you might consider making donations to the US chapters of any charity you like.