Qualifying an entity for QCD

[PinotGris]

I am getting ready to do our QCD from the IRAs. We also take RMD from it later in the year.
I would like to donate to the Senior Center of my town. It is the Town's department of Elder Services. There is also a Friends of the Senior Center which is a 501C and I suppose if I can contributed to that. But I would rather give directly to the Center and let the director and her staff decide how they want to spend it. I trust they will use it wisely. I will also express my desire on how it should be spent. It is not a huge sum.
I am reading publication 526 of the IRS and it does seem to qualify my donation because I will be giving it to the town and specify it is for the Center for the benefit of its members.
I guess I am seeking confirmation that I am reading it correctly and that my donation would indeed be a QCD. I will be contacting the town if such a donation would be accepted. The Director seem to believe it will be. I will anyway have to contact the Town Clerk to see if they will provide me with a needed letter.
Thank you.

[Rocinante Rider]

I'd be cautious unless the entity to which you donate is a 501(c)(3) organization.

Here are two sites that can used to look up eligible organizations. It helps to know the charity's EIN:
Propublica Nonprofit Explorer
https://projects.propublica.org/nonprofits/
IRS Tax Exempt Organization Search
https://apps.irs.gov/app/eos/

[jebmke]

I'd be cautious unless the entity to which you donate is a 501(c)(3) organization.

Here are two sites that can used to look up eligible organizations. It helps to know the charity's EIN:
Propublica Nonprofit Explorer
https://projects.propublica.org/nonprofits/
IRS Tax Exempt Organization Search
https://apps.irs.gov/app/eos/

yes, plus not all 501(c)(3)s qualify for QCD treatment. DAFs, private foundations and supporting organizations being the most common examples of ones that do not qualify.

[ee_guy]

Aside from tax exempt qualification, there is the issue of receiving the money (depositing it) and spending it. The check would need to be deposited in most likely the town's general fund. If it is like our town, it is unlikely the center would have it's "bank" account. In addition, the center would have an approved budget. The extra money would not necessary increase the approved budget.

On the other hand, the Friends of the Senior Center is organization independent of the town management and run by volunteers. It can use the funds in any manner independent of any town constraints.

This thread has spurred me to look into the expenses of the "Friends" and how much actually reaches the Senior center.

[PinotGris]

Update.
Yes, donation to the Town is qualified. The Senior Center is a division of the Town. They do not have 501c but I WAS forwarded a letter to the Town Counsel from the IRS explaining the reasoning.

[prd1982]

Update.
Yes, donation to the Town is qualified. The Senior Center is a division of the Town. They do not have 501c but I WAS forwarded a letter to the Town Counsel from the IRS explaining the reasoning.

Any chance of posting a copy of the IRS letter with personal/town info redacted ?

[PinotGris]

Update.
Yes, donation to the Town is qualified. The Senior Center is a division of the Town. They do not have 501c but I WAS forwarded a letter to the Town Counsel from the IRS explaining the reasoning.

Any chance of posting a copy of the IRS letter with personal/town info redacted ?

Link. Hope it works.
https://www.irs.gov/government-entities ... 20purpose.

[prd1982]

Thanks