Yes, a donation to a non-profit organization that is recognized as a tax-exempt 501(c)(3) by the Internal Revenue Service (IRS) is generally tax-deductible for the donor. This means that the donor can claim the donation as a charitable contribution on their tax return, which can help to reduce their taxable income and their tax liability.
However, there are certain rules and limitations that apply to charitable contributions. For example, the donation must be made to a qualifying organization that is recognized by the IRS as a tax-exempt 501(c)(3) organization, and the donor must be able to provide documentation of the donation, such as a receipt or acknowledgement letter from the organization.
In addition, the amount of the tax deduction may be subject to certain limitations, depending on the donor's income and the type of property donated. It is always a good idea to consult with a tax professional or refer to the IRS guidelines to ensure that you are claiming your charitable contributions correctly and legally on your tax return.