IRC 170(c)(4) provides that, in the case of a contribution or gift by any
individual, the term “charitable contribution” includes a contribution or gift to
or for the use of a domestic fraternal society, order, or association, operating
under the lodge system, but only if such contribution or gift is to be used
exclusively for religious, charitable, scientific, literary, or educational
purposes, or for the prevention of cruelty to children or animals.
Contributions for fraternal or social purposes are not deductible.