I saw Sukie's post on non-profits and registering.  I missed the
beginning of the thread, but I hope some of this will help out.  There
are two IRS publications (557 and 526) that answer most questions ad
nauseum about what can and can not be deducted.  Anyone can give anyone
else a gift.  If you want to claim it on your taxes, there are a few
stipulations:
 
1) must be made to a qualified organization (see publications for list,
but most shelters, if they are separate from the owners, would qualify)
 
2) must have correct documentation.  Any single gift less than $250 just
need canceled checks of credit card statements.
 
When the gifts get bigger or include non-cash items it gets more complex.
It should be noted, that time and money spent volunteering, if documented
correctly, can be written off as well.  While registering as a charitable
organization is not necessary, it does lend credibility, because
registered organizations need to meet more rigorous reporting standards.
 
James, Melissa, Kassidy & Jasmine
 
Loving:  Bebe, Riley, Fred & Max
Missing: Wheezer, Pym, Rikki, Jako
 
[Moderator's note: The earlier thread concerned the UK, but this is
helpful info too, of course.  BIG]
[Posted in FML issue 4406]