Just received here at work, but it looks like it applies to anyone who itemizes:
Tsunami Donations Can Be Deducted on 2004 Returns
A new law enacted on January 7 allows taxpayers who itemize deductions to claim on their 2004 tax returns charitable donations made during January 2005 for relief of the victims of the Indian Ocean tsunami.
For more information from the IRS website, please click below:
http://www.irs.gov/newsroom/article/...133273,00.html