This page is for orientation, not personal tax advice. The core rule is simple: the organization receiving the money is the organization that issues the receipt and controls the tax documentation.
Who sends the receipt
If you use the ICRC route, the ICRC does. OZJF cannot issue a charitable receipt for a donation it never receives. The ICRC says donors who are not taxed in Switzerland can request a receipt for tax purposes through the ICRC.
What the ICRC says for U.S. donors
On its donations and tax deduction page, the ICRC says that in the United States it is tax-exempt under section 501(c)(3) of the Internal Revenue Code, with EIN 98-6001029, and that donations are tax-deductible as allowable by U.S. law.
What the IRS says U.S. donors should keep
The IRS Topic no. 506 page says charitable contributions are generally deductible only if you itemize on Schedule A, and that cash gifts require a bank record or written communication from the qualified organization. The same IRS page says contributions of $250 or more require a contemporaneous written acknowledgment from the organization. The IRS page also notes a limited cash-contribution deduction for certain non-itemizers beginning with tax year 2026, so use the live IRS guidance for the year you file.
What OZJF can help with
We can explain whether a gift is meant for OZJF or for the external relief route. We cannot tell you how to file a return or promise that a specific deduction will be allowed.
If your goal is to support OZJF instead
Use Support and watch the OZJF transparency pages for OZJF-specific documentation as it is published. Do not treat the ICRC tax information as if it applies to OZJF, and do not treat OZJF support information as if it applies to ICRC gifts.