Donation to Chinese university tax deductible?

Question

I would like to pledge a gift to a chinese university. Is this tax deductible?

Answer 1

No.

From publication 526:

"organized or created in or under the laws of the United States, any state, the District of Columbia, or any possession of the United States (including Puerto Rico). "

So a University in China will not qualify.

There are a few exceptions for Canada, Mexico and Israel, but even these require that you have income from Canada, Mexico and Israel before you can take the deduction.

Answer 2

It depends on whether they are registered as a nonprofit in the US, I think.  The best thing is to ask the university directly.  Even for giving to a US university, you may need to excercise some care as to how you donate, to get deductibility.