The IRS has not provided a extensive list regarding the Organizations that would qualify for the 30% limit, however, this limit applies to the following gifts or contributions;

Gifts to all qualified organizations other than 50% limit organizations.
The IRS has stated that these organizations would include gifts made to

1. veterans' organizations,

2. fraternal societies,

3. nonprofit cemeteries,

4. certain private nonoperating foundations.

Please refer to the following link to review which Organizations qualify for the 50% Limit on AGI.

http://www.asktaxguru.com/858-which-...limit-agi.html

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