“Cash” contributions include those made by check, credit card, debit card, or text message. Donations charged to a credit card before the April 14 deadline, even if the bill is not paid until later, qualify, as do checks mailed by April 14.
Contributions must be made to 501(c)(3) organizations assisting with Philippines typhoon relief. Gifts cannot be made directly to individual victims of the typhoon. To check whether an organization is recognized as exempt under 501(c)(3), visit the IRS searchable online database. The New York Times has compiled a list of organizations that plan to provide relief to victims of the typhoon.