Contributions to New York State charities

Are you a nonresident of New York State and want to make a donation to a New York State charity? Donating to a New York-based charity does not make you a New York State resident for income tax purposes!

Keep in mind our helpful tips when you file your nonresident income tax return.

You will not be considered a New York State resident just because you donate to a New York-based charity

Making a charitable donation to a New York State charity does not determine your domicile (your permanent and principal home for tax purposes). To determine whether your domicile is in New York State, the Tax Department will consider a few main factors:

• the amount of time you spent in New York State during the tax year,
• the extent of your employment or business connections in New York State,
• whether or not you have family in New York State,
• whether you occupy residential property in the state, and
• where your items of personal significance are located.

See Income tax definitions for more information on residency.

Claim your contribution for the correct tax year

For example, if you make a contribution to a charity in the 2015 calendar year, you must claim that amount as an itemized deduction on your 2015 tax return. This is true even if you use a credit card now and do not pay the bill until next year.

Donate only to qualified charities

All charitable contributions must be made to a qualified charity. To view a comprehensive list of qualified charitable organizations in New York State, visit the IRS Charities and non-profits index or New York State Office of the Attorney General: CharitiesNYS.com.

Get a written certificate of receipt from the charity you donate money to

When you give a monetary donation to a qualified charity—whether by cash, credit card, check, or payroll deduction—be sure you get a written statement from the charity for your tax files, regardless of the size of your donation.

Keep a record of any items you donate to a charity

Donations of certain household items and clothing are often tax deductible when you file your income tax return. Keep a written record of your contribution for your tax files that includes the name of the charity, the date you made your contribution, and the monetary value of your contribution.

Resources

For more information, visit the IRS: Tax Topic 506: Charitable Contributions.