I don't think these are the kind of restrictions you need to report.
To qualify as a charitable contribution, a gift must be complete (i.e., no “strings” attached) and irrevocable. The charity must have full control of the donated funds, and discretion as to their use to carry out the organization’s charitable functions and purposes.
Certain restrictions do not destroy the “complete” nature — and therefore deductibility — of a gift. Generally, acceptable restrictions include the right of a donor to:
- advise how the funds can be used,
- direct that funds be used overseas by a charity that does work overseas,
- direct that the donation be used for a specific program, or
- challenge perceived waste of a donation (such as it being redirected or misused).
Generally problematic restrictions that negate deductibility include attempts by the donor to:
- restrict gifts for the use of specific individuals or a non-charitable class of individuals, especially if the individuals are related to the donor,
- exercise significant control of the gift, such as the right to choose investments of the gift, or
- restrict the use of the gift for non-charitable purposes (i.e., for an individual that is not a member of a charitable class).
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