Scammers can often take advantage of disasters and tragedies, and the IRS warned that such schemes are especially common over the phone. The IRS advised donors to check to see if an organization is a legitimate charity, which they can do by using a special IRS tool: the Tax Exempt Organization Search Tool. In general, the IRS said people should: 

• * Never let any caller pressure them. A legitimate charity will be happy to get a donation at any time, so there's no rush. Donors are encouraged to take time to do their own research.
  
  

• * Confirm that the charity is real. Potential donors should ask the fundraiser for the charity's exact name, website and mailing address so they can confirm it later. Some dishonest telemarketers use names that sound like well-known charities to confuse people.
  
  

• * Be careful about how a donation is made. Taxpayers shouldn't work with charities that ask for donations by giving numbers from a gift card or by wiring money. That's a scam. It's safest to pay by credit card or check––and only after researching the charity.

Readers looking for a legitimate charity to contribute to may wish to consider the NYSSCPA's Moynihan Scholarship Fund.  It provides direct scholarships, as well as, ongoing sponsorship of the Career Opportunities in the Accounting Profession (COAP) program. COAP is a three-decade-old program pioneered by CPAs reaching out to high school and college students throughout the state. Established in honor of the late NYSSCPA Past President David J. Moynihan, the Moynihan Scholarship Fund is committed to ensuring that individuals desiring to study accountancy in New York State have the ability to do so, regardless of their economic backgrounds.