U.S. · Charitable deductions
Is GoFundMe tax deductible?
The IRS rule on gifts to individuals, earmarked gifts and qualified organizations.
A donation to a specific person is not deductible. IRS Publication 526 says you cannot deduct contributions to specific individuals, including needy or worthy people, even if the money passes through a qualified organization for that person. Only a gift to a qualified organization with no individual named can be deducted, and only if you itemize. Publication 526 does not mention GoFundMe by name.
Check your figures
Result
The rule
Publication 526 (2025) has a section titled Contributions to Individuals. It says you can’t deduct contributions to specific individuals, and lists: contributions to fraternal societies for paying medical or burial expenses of members; contributions to individuals who are needy or worthy; payments to a member of the clergy that can be spent as they wish; expenses you paid for another person who provided services to a qualified organization; and payments to a hospital for a specific patient’s care.
The needy-or-worthy item carries the key sentence for crowdfunding: you can’t deduct these contributions even if you make them to a qualified organization for the benefit of a specific person. But you can deduct a contribution to a qualified organization that helps needy or worthy individuals if you don’t indicate that your contribution is for a specific person.
What this means for a fundraising page
The publication does not name GoFundMe or any other platform, so this page does not make claims about any platform’s terms. The test is who ends up with the money and whether a person was named. If the money goes to the organizer, a family, or a named individual for medical bills, funeral costs or living expenses, it falls in the individual category. If the money goes to a qualified organization that has not been told the gift is for one person, the individual rule does not apply, and the ordinary charity rules do.
| Scenario from Pub 526 | Deductible? |
|---|---|
| Cash to a flood, hurricane or other disaster relief organization, no person named | Yes, if the organization is qualified |
| A contribution earmarked for the relief of a particular individual or family | No |
| Payment to a hospital for a specific patient’s care | No |
| Paying expenses of your child doing missionary work | No |
| Gift to a qualified organization that helps needy people, no one named | Yes |
What is a qualified organization
Generally: a corporation, trust, fund or foundation organized in the United States and operated only for charitable, religious, scientific, literary or educational purposes, or for the prevention of cruelty to children or animals; certain war veterans’ organizations; domestic fraternal lodges (for charitable use only); certain nonprofit cemetery companies; and governmental units, for public purposes only. The publication says you can ask the organization, or search the IRS Tax Exempt Organization Search at IRS.gov/TEOS.
Recipients that are never qualified
The publication lists organizations that don’t qualify: chambers of commerce and business leagues, civic leagues, country clubs and social clubs, homeowners’ associations, labor unions, political organizations and candidates, and foreign organizations other than certain Canadian, Israeli and Mexican charities. A gift earmarked to go to a foreign organization is not deductible either.
If your gift does go to a qualified organization
You still must itemize on Schedule A, and the usual rules apply. You can deduct only the amount above the value of anything you receive in return. Cash gifts of any amount need a bank record or a written receipt showing the organization’s name, the date and the amount. A gift of $250 or more needs a contemporaneous written acknowledgment, received by the earlier of your filing date or the due date with extensions. Records prove a gift; they do not turn an individual into a qualified organization.
Worked example
You give $100 to a page raising money for a neighbor’s medical bills: not deductible, nothing to report. You give $100 to a qualified organization’s general disaster relief fund: deductible if you itemize, and your bank statement is enough for a $100 gift. You tell that same organization to use your $100 only for one named family: not deductible.
When a deductible gift counts
Even for a qualified organization, you can deduct a contribution only in the year you actually make it. A check you mail is considered delivered on the date you mail it, a gift charged to a bank credit card counts in the year of the charge, a text message gift charged to your phone account counts in the year you send the text, and a pay-by-phone gift counts on the date your financial institution pays it. A promissory note is not a contribution until you make the note payments.
Related
If you do not itemize, the non-itemizer charitable deduction calculator covers the separate rules for cash gifts without itemizing. See also the charitable bunching calculator and the standard vs itemized deduction calculator.
Sources
- IRS Publication 526 (2025), Charitable Contributions: the sections cited on this page. Read November 2, 2026.
- IRS Tax Exempt Organization Search: the tool Pub 526 names (IRS.gov/TEOS) for checking whether an organization can receive deductible gifts. Pointed to, not queried.
Edition read: Publication 526 (2025), for use in preparing 2025 returns. Its “How To Get Tax Help” section notes that P.L. 119-21 (July 4, 2025) enacted tax reform, with updates at IRS.gov/OBBB; this page states no 2026 changes that the publication text does not spell out, so check the 2026 edition when it is released. Where the publication refers to Pub 544, Pub 561 or the Instructions for Form 8283 for more detail, this page does not restate those documents. This page summarizes the publication and does not replace it.
Frequently asked questions
Are GoFundMe donations tax deductible for the donor?
Gifts to a specific individual, including a needy or worthy person, are not deductible under Pub 526. The publication does not mention GoFundMe, so the rule turns on who receives the money, not on the platform.
What if the fundraiser is run through a charity?
Pub 526 says you cannot deduct a gift made to a qualified organization for the benefit of a specific person. If you do not indicate the gift is for one person, it can be deductible.
How can I check whether a charity qualifies?
Ask the organization, or use the IRS Tax Exempt Organization Search at IRS.gov/TEOS.
Do I need a receipt?
For a deductible cash gift of any amount you need a bank record or a receipt showing the organization, date and amount. At $250 or more you need a written acknowledgment from the organization.
Can I deduct a gift to a family member in need?
No. Contributions to individuals who are needy or worthy are not deductible, and you also cannot deduct expenses you paid for another person who provided services to a qualified organization.
Not tax advice
This page summarizes an IRS publication and is not tax, legal or financial advice. Figures in worked examples are illustrative. A CPA or enrolled agent can confirm how the rules apply to your return. Everything runs in your browser; nothing you enter is sent anywhere.