"Generally, if you have U.S.-source income, you can claim a gift to a U.S. charity if the charity meets the following conditions:
- it is generally exempt from U.S. tax
- it could qualify in Canada as a registered charity if it were a resident of Canada and created or established in Canada
You can claim the eligible amount of your U.S. gifts up to 75% of the net U.S.-source income you report on your Canadian return. However, you may be able to claim the eligible amount of your gifts to U.S. organizations up to 75% of your net world income. You can do this if the gift would be allowed as a deduction under the United States Internal Revenue Code and you meet all the following conditions:
- you live near the border in Canada throughout the year
- you commute to your principal workplace or business in the United States
- that employment or business was your main source of income for the year
Similarly, your claim will also not be restricted to net U.S.-source income if your gift is to a U.S. college or university at which you or a member of your family is or was enrolled in, or if your gift is to a registered U.S. university as referenced in the list of qualified donees above."