May a U.S. charity accept donations from foreign individuals or companies?
The simple answer is “Yes.”
Whether the donor will be able to claim a charitable contribution deduction from federal income tax will probably depend on whether the donor has income subject to U.S. tax. And whether the donor can get the benefit of gift or estate tax deductions may depend on a scattering of tax treaties the U.S. maintains with other nations. But for the charity, which isn’t directly affected by these issues (except perhaps as a public relations matter), the answer is that it may accept gifts from foreigners.
Even though the chances of a problem are highly unlikely, if you don’t know your donor, you may want to check the U.S. Office of Foreign Assets Control (“OFAC”) list of sanctioned entities and individuals to be sure that your acceptance of the gift would not violate an existing prohibition.