Generally speaking the IRS has disallowed the charitable deductions for contributions that are made to Nonqualified Organizations. The IRS has specifically identified the following organizations in Publication 526,as being a Nonqualfiied Organization and some of these are as follows;
1.Certain state bar associations.
2.Chambers of commerce and other business leagues or organizations.
3.Civic leagues and associations.
5.Country clubs and other social clubs.
6.All Foreign organizations other than:
a. A U.S. organization that transfers funds to a charitable foreign organization if the U.S. organization controls the use of the funds or if the foreign organization is only an administrative arm of the U.S. organization, or
b.Certain Canadian, Israeli, or Mexican charitable organizations.
7.Political organizations and candidates.
Thus, certain charities in Israel, Mexico and Canada would seem to be a qualified foreign organization due to the existence of a "reciprocal treaty" with these governments.
For More discussion on this topic please refer to the following link below. Publication 526 (2007), Charitable Contributions