itemized deduction for amounts given to qualified domestic organizations. A charitable contribution may be deductible even though all or some portion of the funds of the donee organization may be used in foreign countries for charitable or educational purposes. Generally, contributions made to foreign organizations are not deductible. Taxpayers not itemizing deductions cannot deduct charitable contributions. To the extent that untaxed appreciation of charitable contribution property is allowed as a regular tax deduction, the appreciation is a preference item for the alternative minimum tax rules.