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Tax Information for Charitable Contributions
The Salvation Army is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code, therefore your qualifying donations are tax-deductible. You will receive an acknowledgement of all online gifts you make.
The Salvation Army is a nonprofit corporation, organized into four territories in the United States. Each of these territories, or regions, of The Salvation Army is separately incorporated and has a distinct Federal Identification Number that covers all Salvation Army locations within that territory's jurisdiction. Please refer to the list below for The Salvation Army's Federal Identification Numbers:
The Salvation Army Eastern United States Territory
Federal Identification Number: 13-5562351
The Eastern US Territory includes the states of Connecticut, Delaware, Maine, Massachusetts, New Hampshire, New Jersey, New York, Ohio, Pennsylvania, Rhode Island, Vermont, and certain counties in Kentucky. Puerto Rico and the Virgin Islands are also included within this territory.
The Salvation Army Western United States Territory
Federal Identification Number: 94-1156347
The Western US Territory includes the states of Alaska, Arizona, California, Colorado, Hawaii, Idaho, Montana, New Mexico, Nevada, Oregon, Utah, Washington, Wyoming, and the city of El Paso, Texas.
The Salvation Army Central United States Territory
Federal Identification Number: 36-2167910
The Central US Territory includes the states of Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Missouri, Nebraska, North Dakota, South Dakota, and Wisconsin.
The Salvation Army Southern United States Territory
Federal Identification Number: 58-0660607
The Southern US Territory includes the states of Alabama, Arkansas, Florida, Georgia, Kentucky, Louisiana, Maryland, Mississippi, North Carolina, Oklahoma, South Carolina, Tennessee, Virginia, West Virginia, and Texas (excluding the city of El Paso).
» Download The Salvation Army's Legal Memorandum on Tax Excemption. (pdf)
Information on reporting your tax deductible charitable contributions to the IRS is available at irs.gov in Publication 17, Your Federal Income Tax. Please consult your financial planner or tax advisor to determine the specific tax advantages of any gift you are considering making to The Salvation Army.
By making a cash donation to The Salvation Army, you are able to claim a charitable deduction of up to 50% of your adjusted gross income in the year you make the gift. If you cannot utilize the entire deduction in that year, deductions may be carried over for an additional five years.
If you live in New York and do not itemize deductions, you may take a deduction on your New York income tax return of 50% of the amount of your total charitable contributions exceeding $500.
New federal income tax regulations require donors claiming deductions for charitable contributions consisting of property other than cash worth more than $500 to file Internal Revenue Service Form 8283, "Noncash Charitable Contributions". For more detailed information, please refer to the IRS link below for IRS Tax Deduction Form 526.
Tax Resources & Links
» IRS Tax Deduction Form 526
» Private Foundation Provisions 501(c)(3) for nonprofit organization
» IRS Non Cash Charitable Contributions Form 8283
» Donation Information Return Form 8282