Due to emergency legislation passed by Congress January 6 and signed into law the next day by President Bush, donations made to tsunami-relief charities during January 2005 are deductible on 2004 tax returns. Following are tips on giving to organizations that help tsunami victims from the Better Business Bureau’s Wise Giving Alliance, which “collects and distributes information on hundreds of nonprofit organizations that solicit nationally or have national or international program services.” The BBB Wise Giving Alliance never recommends one charity over another and selects charities for evaluation based on the volume of donor inquiries about individual organizations.

1. Donors should be wary of any charity that is inexperienced in carrying out relief efforts but is suddenly soliciting for tsunami assistance. Although well intentioned, such organizations may not have the ability to quickly deliver aid to those in need.
   
2. Be wary of appeals that are long on emotion, but short on describing what the charity will do to address the needs of victims and their families. Also see if the charity’s appeal explains what the charity intends to do with any excess contributions remaining after they have fully funded the disaster relief activities mentioned in solicitations.
   
3. As with all other disaster relief situations, most relief charities prefer financial contributions rather than donated goods. This enables them to purchase needed items near the disaster relief site(s) for easier distribution. The collection and delivery of inappropriate donated items can also clog transportation channels and delay more vital items in getting through to disaster victims.
   
4. If you contribute, do not give cash. Make a check or money order out to the name of the charitable organization, not to an individual collecting the donation.
   
5. If you decide to contribute online, find out more about the charity before making a contribution and be aware of red flags. For example, some charities imitate the name and style of a well-known organization in order to confuse people. Also, when clicking on the link to “donate,” look at the organization’s URL in the browser window. Exercise caution if the domain name is hidden, is not familiar to you, or is not the same as the one stated in the text of the link.
   
6. Watch out for excessive pressure for on-the-spot donations. Be wary of any request to send a “runner” to pick up your contribution.
   
7. Do not give your credit card number or other personal information to a telephone solicitor or in response to an e-mail solicitation. Ask the caller or sender to provide you with written information on the charity’s programs and finances.
   
8. Do not hesitate to ask for written information that describes the charity’s program(s) and finances such as the charity’s latest annual report and financial statements. Even newly created organizations should have some basic information available.
   
9. Be wary of charities that are reluctant to answer reasonable questions about their operations, finances, and programs. Ask how much of your gift will be used for the activity mentioned in the appeal and how much will go toward other programs and administrative and fund raising costs.
   
10. To help ensure your contribution is tax deductible, the donation should be made to a U.S. based charitable organization that is tax exempt under section 501(c)(3) of the Internal Revenue Code. Go to IRS Publication 78 on www.irs.gov for a current list of all organizations eligible to receive contributions deductible as charitable gifts.

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