Yes. Habitat for Humanity International is a 501(c)(3) public charity recognized by the IRS, operating under EIN 91-1914868. The IRS issued its determination letter in January 1987, and the organization has held continuous tax-exempt status since then. Contributions are deductible on your federal return, and Habitat’s thousands of local chapters generally share that status through a group exemption arrangement.
What the 501(c)(3) Designation Means for Your Donation
A 501(c)(3) classification tells you two things that matter at tax time: the organization itself is exempt from federal income tax, and your gifts to it qualify for an itemized deduction on Schedule A. Habitat qualifies under the charitable category because its work addresses poverty housing, which the IRS treats as relieving the poor and distressed.
The IRS also classifies Habitat as a public charity rather than a private foundation, and that distinction shapes how much you can deduct. Cash gifts to a public charity are deductible up to 60% of your adjusted gross income in a single tax year. The 60% ceiling, originally a temporary increase under the Tax Cuts and Jobs Act, is now permanent. For noncash contributions, the limit drops to 50% of AGI. Private foundations, by contrast, cap most deductions at 30% of AGI.
Local Chapters and the Group Exemption
Habitat operates as a central organization with thousands of local affiliates. Rather than making each chapter apply separately, the IRS extends the national office’s 501(c)(3) recognition to qualifying affiliates through a group exemption letter. Habitat’s group exemption number is 8545. A chapter covered by the group exemption doesn’t file its own application; it must stay affiliated with and subject to the general supervision of the national organization.
Some larger chapters get their own independent determination letter from the IRS. That gives them standalone recognition and can simplify certain grant applications. Either way, donations remain deductible so long as the chapter’s status is active. The difference is mostly administrative.
How to Verify a Specific Chapter Before You Give
Before claiming a deduction on a large gift, confirm that the specific chapter has active 501(c)(3) status. You’ll need the chapter’s legal name (often something like “Habitat for Humanity of Greater Portland”) and its EIN. The EIN is usually on the chapter’s website, on a prior donation receipt, or in the header of its Form 990.
The IRS Tax Exempt Organization Search tool at irs.gov is the definitive resource. Enter the chapter’s name or EIN and it returns:
- Publication 78 data, which confirms the organization is currently eligible to receive tax-deductible contributions.
- Recent Form 990 filings showing revenue, expenses, and governance information.
- A downloadable copy of the IRS determination letter.
If a chapter operates under the group exemption instead of holding its own letter, the database reflects its status through the central organization’s records. An active Publication 78 listing is enough to rely on for deduction purposes.
When a Chapter Can Lose Its Status
Any tax-exempt organization that fails to file a required Form 990, 990-EZ, or 990-N for three consecutive years automatically loses its status. The IRS publishes revocations on an auto-revocation list, accessible through the same Tax Exempt Organization Search tool. Smaller Habitat affiliates with limited administrative capacity occasionally fall behind on filings.
For a donor, the protection is this: you can rely on Publication 78 data or a determination letter when deciding whether a gift is deductible, and that reliance holds until the IRS publishes the organization on the auto-revocation list. Once a chapter appears on that list, contributions stop being deductible, even if the chapter is later reinstated. The auto-revocation entry itself is never removed, so if a chapter you’re considering appears there, look for a new determination letter dated after the revocation as proof it’s back in good standing.
Donating Goods to Habitat ReStore
Habitat for Humanity ReStore locations take furniture, appliances, building materials, and household items. These noncash gifts are deductible, but the rules are more involved than writing a check. You deduct fair market value, meaning what a willing buyer would pay a willing seller for the item in its current condition, which for used goods is typically a fraction of the original price.
The IRS requires donated clothing and household items to be in good used condition or better. Items below that standard aren’t deductible unless you claim more than $500 for a single item and include a qualified appraisal with your return. Beyond that, the paperwork scales up with the size of the gift:
- Total noncash donations over $500 in a year require Form 8283 with your tax return.
- Any single item or group of similar items over $5,000 requires a qualified appraisal signed no more than 60 days before the donation date.
A note on shopping there: buying something at a ReStore is not a charitable contribution. Pay $50 for a used door and you received goods of equivalent value. A deductible portion exists only when you pay more than fair market value for what you receive. For any payment partly in exchange for goods or services exceeding $75, the organization must give you a written disclosure estimating the value of what you got, so you can figure out the deductible portion.
Deducting Volunteer Costs
Volunteering on a build site does not let you deduct the value of your time. That’s a common misconception. But unreimbursed out-of-pocket costs you incur while volunteering are deductible as charitable contributions.
The most common one is mileage. The IRS standard mileage rate for charitable driving is 14 cents per mile for 2026, plus parking and tolls. The rate is set by statute and doesn’t move with gas prices. You can instead deduct actual gas and oil costs, but not general maintenance, depreciation, insurance, or registration.
Other deductible volunteer expenses include required uniforms that aren’t suitable for everyday wear and travel costs when you’re away from home for Habitat work, as long as the trip has no significant element of personal vacation. Meals and lodging on such trips qualify. Childcare to free you up for volunteering does not.
Documenting the Gift
Getting a deduction right depends on documentation. For any single cash contribution of $250 or more, you must obtain a contemporaneous written acknowledgment from the organization before you file your return. The acknowledgment has to state the amount and say whether Habitat provided any goods or services in return; if it did, it must include a good faith estimate of their value. Without that document, the IRS can disallow the deduction entirely, no matter how legitimate the gift.
For smaller cash gifts, a bank record, canceled check, or credit card statement showing the organization’s name, date, and amount is enough. For noncash donations at ReStore, keep your own records of what you gave, its condition, and how you arrived at fair market value. Habitat will usually give you a receipt listing the items, but it won’t assign a dollar value. That part is on you.