Can a non-US organization receive tax deductible donations?

Summary:

Deductions may be taken from US personal income tax only for gifts to US organizations; some gifts to Canada, Mexico and Israel may also qualify.

An email inquiry on October 2, 2003, conveyed this question:
From a Turks and Caicos (TCI) Non Profit Org. formation Attorney. How does the a Turks and Caicos Non Profit Org. become "recognized" in the U.S. and accept charitable contributions/donations, which U.S. companies/U.S. individuals could
deduct from their taxes?

Putnam Barber replied:
The first page of IRS Pub 526 (see http://www.irs.gov/pub/irs-pdf/p526.pdf)
declares that contributions to organizations outside the United States are not
deductible by US taxpayers (with limited exceptions in Canada, Mexico and
Israel).

There are support organizations that have been set up in the US to collect and
distribute donations that benefit organizations overseas. The US organization
must have an exempt purpose that qualifies under US law and operate
independently, making its own decisions about what to support, when, and for
how much. Information on creating a US exempt organization (a "charity") is
found in the "Start Up" section at http://www.nonprofits.org/npofaq and in
many other sources.

See also http://www.nonprofits.org/npofaq/11/03.html