Can i deduct the cost of new shoes donated to a county jail for released inmates in need of shoes?

[br713]

I purchased two cases of new shoes to be given out to released inmates from a county government jail.  Jail staff give out the shoes as needed when the inmate does not have any.  Can I deduct the cost?  I don't see where a county jail fits the qualified organizations description but it is a non profit facility. 

[Opus 17 · Accepted solution]

Donations to governments or branches of government are always tax deductible even though they may not be listed as specific exempt organizations.  I assume the jail is run by the government 🙂 so it's a valid deduction.  If the value was more than $75 they should have given you a receipt or some kind of written acknowledgement.