Are donations to Ukraine tax-deductible in the US? 2026 rules explained

Anna Manoilenko

Chief Financial Officer

Donations supporting Ukraine may be tax-deductible in the US. See what’s changing in 2026 and how to give so you can claim the deductions you qualify for.

October 22, 2026

12 min

TL;DR

Donations to Ukraine may be tax-deductible in the US when made through a qualifying US charity (e.g. a 501(c)(3) organization), that retains control over how the funds are used
Starting in 2026, taxpayers who don’t itemize can deduct up to $1,000 in eligible cash donations, or $2,000 for married couples filing jointly
Taxpayers who itemize can deduct only the portion of their eligible charitable contributions that exceeds 0.5% of their adjusted gross income, subject to applicable limits
Keep donation records and obtain written acknowledgment from the charity for any single gift of $250 or more
Donations to Children of Heroes of Ukraine Foundation, a US-registered 501(c)(3), are tax-deductible as allowed by law

Donating from the US to a cause abroad can still reduce your tax bill, and tax-deductible donations to Ukraine are no exception. Starting in 2026, a gift to a Ukrainian cause may lower your federal income tax whether or not you itemize. The key is how your donation reaches Ukraine. Here’s what you need to know.

Are donations to Ukraine tax-deductible in the US?

Donations to Ukraine may be tax-deductible in the US when they are received by a qualifying US-registered charity. Even if your entire gift is spent in Ukraine, it can still qualify when a US 501(c)(3) receives it and decides how the funds are used.

Under IRS Publication 526, three common situations illustrate the rules:

A US 501(c)(3) that funds programs in Ukraine – deductible
A donation made directly to a charity established only in Ukraine – not deductible for US federal income tax purposes, even if you pay by card from the US
A donation made directly to an individual, or earmarked exclusively for a specific person or family through a fundraiser – not deductible

This is why some Ukrainian charities establish separate nonprofits in the United States. Donations to the same cause may be deductible through its US entity but not through its Ukrainian one.

Why donations to foreign charities are not tax-deductible

US tax law generally allows deductions only for contributions to qualifying organizations established in the United States. Direct donations to foreign charities generally do not qualify, even if the foreign organization has US tax-exempt status under section 501(c)(3). Publication 526 provides exceptions for certain Canadian, Israeli, and Mexican charities, but not Ukrainian charities.

Simply routing your gift through a US charity doesn’t automatically make it deductible. If you donate to a US charity but earmark the money for a specific foreign organization, the IRS treats it as a gift to that foreign organization, so you can’t deduct it. To qualify, the US charity must approve the program as its own and retain control over how the funds are used.

This is the role of the US entity of a Ukrainian charity. The process works in three steps:

The 501(c)(3) receives your gift. Your donation goes to the US nonprofit, and the receipt includes its name and EIN.
It decides how the money is used. The US entity reviews the proposed programs and budgets, approves funding, and retains control over how the funds are used.
It awards grants for implementation in Ukraine. The US nonprofit transfers funds to the Ukrainian partner under the grant agreements and maintains records of how the funds are used.

To keep this control real, the US charity doesn’t simply pass the money along. The grant agreement limits the funds to the approved charitable purposes, requires the Ukrainian partner to report on how the funds were used, and lets the US charity verify spending. These arrangements must be implemented in practice: the US charity must retain control and discretion over the use of the funds rather than act merely as a conduit for a foreign organization.

When a donation follows this process, the Ukraine donation tax deduction works the same way as a deduction for any other qualifying US charity.

Lev lost his father when a rocket struck the yard of their home. Read his story.

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How to make a tax-deductible donation to Ukraine

When making a tax-deductible donation to Ukraine, keep the following points in mind:

Check the charity’s status. Search for its name or EIN using the IRS Tax Exempt Organization Search. Select “Pub. 78 Data” and check the organization’s eligibility to receive tax-deductible contributions. Some eligible organizations may not appear separately in the search results.
Donate directly to the US entity. Use the charity’s US donation page or transfer funds to its US bank account to ensure your gift is recorded under the US nonprofit’s name.
Include your monthly gifts. Recurring donations qualify for the same deductions as one-time gifts. Simply add up everything you contributed during the year.
Use your donor-advised fund, if you have one. Recommend a grant to the 501(c)(3) using its legal name and EIN. This DAF guide explains the process. Any eligible charitable deduction relates to your contribution to the DAF, not to the subsequent grant. The grant does not generate an additional deduction.
Keep your receipt. Save the charity’s donation confirmation along with your bank or card records for the year.

If you’d like to support Children of Heroes, use these details:

Legal name: Children of Heroes of Ukraine Foundation
EIN: 88-2709953
Location: Denver, Colorado
Status: 501(c)(3)

The Fund’s page on tax-deductible donations also explains the options available to supporters outside the US.

If you’re not sure whether your company matches donations, check the giving or benefits section of your HR portal, or ask HR directly.

Charitable deduction 2026: what changes if you don’t itemize

Starting with the 2026 tax year, you can deduct cash donations to charity even if you take the standard deduction. The limit is $1,000 for individual filers or $2,000 for married couples filing jointly. The IRS explains this change in its guidance on the One Big Beautiful Bill Act. In recent years, charitable giving generally offered no federal tax benefit to people who didn’t itemize.

So, if you’ve been wondering whether you can deduct charitable donations without itemizing, the answer is yes, starting in 2026. The new charitable deduction without itemizing is available in addition to the standard deduction and reduces your taxable income. However, three restrictions apply:

Donations must be made in cash, including payments by card, check, or bank transfer
Gifts to donor-advised funds and supporting organizations don’t qualify for this deduction, although they remain deductible for taxpayers who itemize
Donations of goods, stocks, and other non-cash assets don’t qualify either

Why does matching gift money often go unclaimed?

Matching gift money often goes unclaimed because many employees don’t know their company has a program. These programs usually sit in a benefits handbook or on the company intranet, next to insurance and pension details, and few people look there when they decide to give. As a result, 78% of people who give don’t know whether their employer offers a match.

As of September 2026, unclaimed matching money is estimated at $4–7 billion a year. Over 26 million people work for companies that offer a matching gift program, and many of them could request a match the next time they give.

Example: how a monthly gift lowers your tax if you don’t itemize

Monthly cash donations to an eligible charity can bring you close to the annual deduction limit without exceeding it. Here’s how the numbers work for someone in the 22% federal income tax bracket:

	Single filer	Married couple filing jointly
Monthly gift	$83	$166
Deducted from yearly taxable income	$996	$1,992
Deduction limit	$1,000	$2,000
Federal income tax reduced by	~$219	~$438

If you itemize: the new 0.5% floor

Starting in 2026, taxpayers who itemize can deduct only the portion of their total charitable contributions that exceeds 0.5% of their adjusted gross income (AGI), as Fidelity Charitable explains. For example, if your AGI is $100,000, the first $500 you donate during the year isn’t deductible. Contributions above that amount remain deductible under the usual limits.

Under both 2026 charitable deduction rules, what matters is your total annual giving, whether you donate once or every month.

Support Children of Heroes from the US or EU

Make a tax-deductible donation to Ukraine for children who lost a parent to the war

Records you need to deduct a donation to Ukraine

To deduct a monetary donation, you need either a bank record or written documentation from the charity. A bank or card statement showing the charity’s name, the date, and the amount is sufficient for individual card payments and bank transfers, including monthly donations.

For any single donation of $250 or more, you also need a written acknowledgment from the charity. It must include the charity’s name, the amount donated, and whether you received any goods or services in return. If any goods or services were provided, the acknowledgment must include their description and a good faith estimate of their value.You must obtain this acknowledgment by the earliest of the date you file your original tax return for that year or the filing deadline, including extensions. Separate donations aren’t combined for this requirement, so if you give $50 a month, a bank record for each payment is sufficient. The IRS explains these rules on its page about substantiating contributions.

If you’re looking for a donation tax deduction without receipt, the answer is straightforward: you can’t deduct a gift without a bank record or written documentation from the charity. If you’re missing a receipt, request a copy from the charity before filing your return.

Support Ukrainian children with a tax-deductible donation

Your gift to Children of Heroes supports children who have lost a parent to the war, providing education, psychological support, medical care, and ongoing family case management as they grow. As of September 1, 2026, the Fund supported 17 263 children. Donations made through the Fund’s US 501(c)(3), EIN 88-2709953, qualify as a tax-deductible donation to Ukraine as allowed by law.

Monthly giving is especially valuable for this kind of long-term support. A child’s needs continue for years, from their first sessions with a psychologist to the start of another school year. Recurring contributions give the Fund a reliable source of funding to plan ahead for each stage, while you only need to set up your donation once. If you prefer to make a one-time contribution, visit the donations page.

Set up a monthly gift and help support a child’s education and care for years to come.

Give monthly

FAQ

Is Children of Heroes a 501(c)(3)?

Yes. Children of Heroes of Ukraine Foundation, EIN 88-2709953, is a 501(c)(3) based in Denver, Colorado. Donations to the organization are tax-deductible as allowed by law.

Can I deduct a donation to Ukraine if I don’t itemize?

Yes, starting with the 2026 tax year. You can deduct up to $1,000 in cash donations, or $2,000 if you’re married and filing jointly, when giving to a qualifying 501(c)(3).

Are donations to individual fundraisers for Ukraine tax-deductible?

Donations made directly to individuals, or earmarked exclusively for a specific person or family, are not deductible. Donations through a fundraiser may qualify if they go to an eligible US charity that retains full control and discretion over their use.

Can I use my donor-advised fund to give to Ukraine?

Yes. The simplest option is to recommend a grant to a US 501(c)(3) that supports causes in Ukraine, as explained in this DAF guide

What receipt do I need for a tax-deductible donation?

For a monetary donation, keep a bank record or written documentation from the charity. For a single gift of $250 or more, you also need the charity’s written acknowledgment, received by the earlier of the date you file your original tax return or the filing deadline, including extensions.

This article is general information and is no substitute for tax advice. Consult a tax professional about your situation.