Taxpayers that make donations to charitable organizations can claim a deduction(s) for the donation(s) if the return is itemized for the tax year in which the donation(s) was made. Last year is an exception to this rule. After the devastation caused by the earthquake in Haiti there was a brief period between January 12th 2010 and March 1st 2010, that the Internal Revenue Service would allow donations made to charitable organizations assisting in Haiti’s aide to be deducted on the 2009 tax return. This means that when you are compiling your receipts to do your tax returns for the current filing year 2010 you must review any donations that were given during that period and see if they were included in the 2009 filing. Be careful not to double dip because this can mean issues down the line.
Source: IRS.gov