Giving to U.S. Charities & the Canada-U.S. Tax Treaty... not a simple process
U.S. citizens/residents/greencard holders filing a U.S. Tax Return
Charitable contributions made are not always deductible in the year they are incurred. Unlike Canada, which issues a non-refundable tax credit based on the value of the donation, the U.S. has a systematic process for determining if donations are deductible and if any additional forms are required.
Step 1 – standard vs. itemized deductions