The Internal Revenue Service states that “Charitable contributions to governmental units are tax-deductible under section 170(c)(1) of the Internal Revenue Code if made for a public purpose.” 

The IRS also provides “a “governmental information letter” that “describes government entity exemption from Federal income tax and cites applicable Internal Revenue Code sections pertaining to deductible contributions and income exclusion. Most organizations and individuals will accept the governmental information letter as the substantiation they need.”

 Details are at https://www.irs.gov/government-entities/federal-state-local-governments/governmental-information-letter.

You may view a copy of the IRS Entity Letter on Tax Deductibility of Donations for the UCFRD by clicking HERE.