U.S. tax laws say that a donor can take a charitable contribution deduction for any transfer of money or property to a permissible donee organization and for which the donor does not receive any benefit in return.

While there are many forms of tax-exempt status that can protect your organization from having to pay taxes on its net income, only certain organizations can receive tax-deductible contributions. Most of these “permissible” organizations have exempt status under Section 501(c)(3) of the tax code.

This series was produced for the Tivix.com Knowledge Base in January 2009.