Don’t think you can deduct all charitable donations

Generally, if you have U.S. income, you can claim any gifts to U.S. charities that would be allowed on a U.S. return. You can claim the eligible amount of your U.S. gifts up to 75% of the net U.S. income you report on your Canadian return. However, you may be able to claim the eligible amount of your gifts to certain U.S. organizations up to 75% of your net world income. You can do this if you live near the border in Canada throughout the year and commute to your principal workplace or business in the U.S., and if that employment or business is your main source of income for the year.

You can donate to the offshore (USA is offshore to Canada) if The Canadian Government has donated to the specific charity.

The following is good info…

You can claim a tax credit based on the eligible amount of the gift you give to a qualified donee. A qualified donee generally includes:

• a registered Canadian charity;
• a registered Canadian amateur athletic association;
• a Canadian tax-exempt housing corporation that only provides low-cost housing for seniors;
• a municipality in Canada, or under proposed legislation, for gifts made after May 8, 2000, a municipal or public body performing a function of government in Canada;
• the United Nations and its related agencies;
• a prescribed university outside Canada;
• a charitable organization outside Canada to which the Government of Canada has made a donation in the tax year, or the previous tax year; and
• the Government of Canada, a province, or a territory.

Generally, you can claim part or all of the eligible amount of your gifts, up to the limit of 75% of your net income for the year. If you give capital property (including depreciable property), you may be able to increase this limit. For details, see the section called