How does the irs code define a qualified charitable contribution deduction?

Section 170 (c) (of the Code) includes within the term charitable contribution, as used in section 170, a contribution or gift to or for the use of a position or organization of war veterans, or an auxiliary unit or society, trust, or foundation for any such position or organization that is organized in the United States. To be able to deduct taxes for a charitable contribution, you'll have to forgo the standard deduction in favor of itemized deductions. This means that you should make a list of all your deductions, expecting them to add up to more than the standard deduction. You've tried to contact the IRS repeatedly, but no one has responded or the IRS hasn't responded by the promised date.