I'm no tax expert but here is some information I was given for US residents. You should confirm it with your tax advisor and just consider this a reference.

With such a large outpouring of aid focused on the people of Haiti in the aftermath of the recent earthquake I thought it timely to provide some information on charitable contributions for those of you who will be making a donation. Remember the following tips when making a contribution:

Contributions to domestic, tax-exempt, charitable organizations providing assistance to individuals in foreign lands are tax-deductible, provided that the U.S. organization has full control and discretion over the uses of donations.

Contributions to foreign organizations generally are not deductible, nor are contributions to benefit specific individuals or families.

To substantiate charitable contributions of money, regardless of amount, a taxpayer must have a bank record or a written communication from the charity showing the name of the charity and the date and amount of the contribution.

Contributions are deductible in the year made.

A bill has been introduced in Congress to permit Haitian relief donors to elect to treat contributions made after Jan. 11, 2010, and before Mar. 1, 2010, as if the contributions had been made on Dec. 31, 2009. If the election is made, Haiti relief donations would be deductible on the 2009 return, not the 2010 return. This option would be available only if the contribution is made in cash and otherwise meets the requirements for charitable contribution deductions under Code Sec. 170 .

As always if you have any questions please contact your tax advisor.

Our thoughts and prayers are with the people of Haiti.