Donations made to a Charitable Organization in Canada

[Razi]

Are donations made to a Charitable Organization in Canada, eligible for claim on the US side?

[RogerD1]

It depends.  You would need to have Canadian source income to claim charitable deductions to a Canadian charity.  If you have no Canadian source income, then contributions to Canadian charities cannot be deducted on your US tax return.

The following information comes from IRS Publication 526:  "Canadian charities. You may be able to deduct contributions to certain Canadian charitable organizations covered under an income tax treaty with Canada. To deduct your contribution to a Canadian charity, you must generally have income from sources in Canada. See Pub. 597, Information on the United States–Canada Income Tax Treaty, for information on how to figure your deduction."