You Can Claim Donations to U.S. Charities in Certain Cases

Normally if you want to claim a donation to charity and have that donation eligible for the charitable donation tax credit as an individual, the donation needs to be made to a registered Canadian charity or other qualified donee. However, there are a few exceptions in which you can receive tax advantages for donations made to U.S. charities.

If you live and primarily work in Canada you can claim donations made to U.S. charities if that type of donation is recognized as a charitable donation in the United States and only to the extent that the donation represents no more than 75% of your U.S. income. So in other words, it would only be of use to you if you had income originating in the United States.

If you live in Canada and work primarily in the United States (and most of your income is earned in the United States), than you will be able to claim charitable donations made to U.S. charities up to 75% of your total world income. So if you earned 60% of your income in the United States, you could still contribute up to 75% of your total world-wide income to U.S. charities and receive tax advantages.