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The question is really too vague to answer. Some types of contributions are, and others might not be. If there is any doubt in your mind, consult a tax professional (a CPA or Enrolled Agent).

The reason it gets sticky is that some local Boy Scout units are charted by organizations that are 501(c)(3) organizations, a few are 501(c)(3) organizations in their own right (though the national organization discourages this), and some are neither. Donations to 501(c)(3) organizations are usually deductible. Donations to other organizations might not be.

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