年末捐赠季临近：国税局提醒提防假慈善机构，捐款前先查免税资格
年末是美国人捐赠最集中的时段，12月1日又是今年的「捐赠星期二」。美国国税局提醒，骗子正利用公众的善意行骗，常见手法包括设立假慈善机构骗取捐款与个人信息，这类骗局已列入国税局2026年「肮脏十二条」年度骗局清单。
国税局给捐赠者的第一条建议是先核实：只有向合资格的免税组织捐赠，才可能抵扣联邦税。捐赠者可在国税局官网使用「免税组织查询」工具，确认一家机构是否具备接受可抵税捐赠的资格；向个人直接捐款不能抵税。
在税则方面，国税局说明：逐项列报扣除的纳税人，其慈善捐赠按规则抵扣；不逐项列报的纳税人，现金捐赠也可按新规在一定额度内抵扣，2026税年为个人最高1,000美元、夫妻联合申报最高2,000美元。捐赠时应保存收据或银行记录，单笔250美元及以上的捐赠需要取得机构的书面确认。
国税局还提醒，警惕高压催捐与异常付款要求：正规慈善机构不会催促立即捐款，更不会指定只能用礼品卡、电汇或加密货币付款。遇到名称与知名慈善机构高度相似的陌生组织，更要先查再捐。（来源：美国国税局）
As Giving Season Nears, the IRS Warns of Fake Charities and Urges Donors to Verify Tax-Exempt Status
The end of the year is the busiest season for charitable giving in the United States, and this year’s Giving Tuesday falls on December 1. The Internal Revenue Service warns that scammers are exploiting that generosity: common schemes include setting up fake charities to collect both money and personal information, a threat featured in the IRS’s 2026 “Dirty Dozen” list of tax scams.
The IRS’s first advice to donors is to verify. Only gifts to qualified tax-exempt organizations can be deductible, and donors can check an organization’s status with the Tax Exempt Organization Search tool on IRS.gov. Donations made directly to individuals are not deductible.
On the tax rules, the IRS explains that taxpayers who itemize may deduct charitable contributions under the usual rules, while those who do not itemize can now deduct cash gifts within set limits — for tax year 2026, up to $1,000 for single filers and $2,000 for married couples filing jointly. Donors should keep receipts or bank records, and obtain a written acknowledgment for any single contribution of $250 or more.
The IRS also urges caution about pressure tactics and unusual payment demands: legitimate charities do not rush donors or insist on gift cards, wire transfers or cryptocurrency. If an unfamiliar organization’s name closely resembles a well-known charity, check before you give. (Source: Internal Revenue Service)
来源：美国国税局
发布：GSM·美国（发布链接）
图片来源：图：位于华盛顿的美国国税局总部大楼。公共领域图片，经 Wikimedia Commons。 / Photo: The Internal Revenue Service Building in Washington, D.C. Public domain, via Wikimedia Commons.
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