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Publication 54

Contributions to Foreign Charitable Organizations(p30)

If you make contributions directly to a foreign church or other foreign charitable organization, you generally cannot deduct them. Exceptions are explained under Canadian, Israeli, and Mexican organizations, later.
You can deduct contributions to a U.S. organization that transfers funds to a charitable foreign organization if the U.S. organization controls the use of the funds by the foreign organization or if the foreign organization is just an administrative arm of the U.S. organization.

Canadian, Israeli, and Mexican organizations.(p31)

Under income tax treaties, you can deduct contributions to certain Canadian, Israeli, and Mexican charitable organizations. These organizations must meet the qualifications that a U.S. charitable organization must meet under U.S. tax law. The organization can tell you whether it qualifies. If you are unable to get this information from the organization itself, contact the IRS.
You cannot deduct more than the percentage limit on charitable contributions applied to your Canadian, Israeli, or Mexican source income. If you or a member of your family is enrolled at a Canadian college or university, the limit does not apply to gifts to that school. For additional information on the deduction of contributions to Canadian charities, see Publication 597.