Does this qualified charity count

[star40]

How do you know if a volunteer fire department is a 50% limit organization?

When I look it up and given the following deductible code

EO

An organization described in section 170(c) of the Internal Revenue Code other than a public charity or private foundation.

Depends on various factor

So can you count it along with other cash contributions to public charities?

Per the IRS

Cash contributions for individuals who do not itemize deductions. For tax years begin- ning in 2020, cash contributions up to $300 can be claimed on Form 1040 or 1040-SR, line 10b. Enter the total amount of your contribution on line 10b. Don’t enter more than:

  • $300 if single, head of household, or quali- fying widow(er);

Useful Items

• $300 if married filing jointly; or

• $150 if married filing separately.

You may want to see:

In order to claim the contribution, you must meet the following requirements.

1. You cannot itemize deductions on Sched- ule A (Form 1040); and

2. The charitable contribution must be:

a. Paid in cash or by check.

b. Be paid to an organization described later under First category of qualified organizations (50% limit organiza- tions) (other than certain private foun- dations described in section 509(a)(3) or for the establishment of a new, or maintenance of an existing, donor ad- vised fund as described in section 4966(d)(2)).

[ColeenD3]

Qualified Organizations

You may deduct a charitable contribution made to, or for the use of, any of the following organizations that otherwise are qualified under section 170(c) of the Internal Revenue Code:

1. A state or United States possession (or political subdivision thereof), or the United States or the District of Columbia, if made exclusively for public purposes;
2. A community chest, corporation, trust, fund, or foundation, organized or created in the United States or its possessions, or under the laws of the United States, any state, the District of Columbia or any possession of the United States, and organized and operated exclusively for charitable, religious, educational, scientific, or literary purposes, or for the prevention of cruelty to children or animals;
3. A church, synagogue, or other religious organization;
4. A war veterans' organization or its post, auxiliary, trust, or foundation organized in the United States or its possessions;
5. A nonprofit volunteer fire company;
6. A civil defense organization created under federal, state, or local law (this includes unreimbursed expenses of civil defense volunteers that are directly connected with and solely attributable to their volunteer services);
7. A domestic fraternal society, operating under the lodge system, but only if the contribution is to be used exclusively for charitable purposes;
8. A nonprofit cemetery company if the funds are irrevocably dedicated to the perpetual care of the cemetery as a whole and not a particular lot or mausoleum crypt.

Qualified Organizations

[star40]

Thanks

i understand it is qualified but per IRS to claim it has to fall into 

the subcategory of qualified ie 50% 

Do volunteer fire companies meet the 50% category?

[AmyC]

A nonprofit volunteer fire company meets the rules.

Here is the Tax Exempt Organization Search Tool.