Non Cash US charitable donations - CDN deductible?

[workingintheus]

I'm a Canadian resident working in the US under a TN Visa. I've recently heard that there are charities in the US that will issue tax receipts (self assess) for donations (other than cash, clothes for example). I understand that in Canada donation receipts are not issued for "most" non cash donations and certainly not for clothes.

The non cash donation in the US could be used to offset US taxes payable, but would Canada allow the deduction as well?

Thanks for your help

[nelsona]

Any gift (and its receipt) that would be accepatbel if it were issued from a Cdn charity, can be used from a US based charity (since you have the requisite US-sourced income).

The problem might be in the valuation method used by the charity (which, as you say is quasi-fraudulent). CRA could easily deny such self-evaluations.

You might want to talk to a Cdn organization that accept such gifts and see how they issue receipts and valuations, and then follow that pattern when filling in your US-based receipt.

I do see the advantage of giving to a US organization for tax purpoese, as it will count on bothe returns.

But, the self-receipting practices in the US are coming under more and more scrutiny, likely due to the tools that most tax software pacakages now have (like "It's deductible" in turbotax) that encourage taxpayers to claim hugely inflated valuation for the junk they give Goodwill. IRS is alrwady requiring more 'receipts' for monetary donations, with pure cash donations no longer claimable.