From Sen. Bill Nelson:
<snip>
As a way to help the victims of the tsunami, Congress passed a law last week allowing taxpayers to make charitable donations for tsunami relief through the rest of January and still take the deduction from their 2004 taxes. In order to qualify, the donation must be made specifically for the relief of victims in areas affected by the Indian Ocean tsunami, and they must be financial donations rather than goods or services.
The law, passed Jan. 7, allows taxpayers to deduct contributions made in January from either their 2004 or 2005 tax returns. Any donations made after Jan. 31 must be deducted on 2005 tax returns. While taxpayers don’t need to fill out any additional forms, they should indicate on their check or credit card that the donation is meant to be used in the tsunami relief effort. For more information, please visit the IRS website.
http://www.irs.gov/newsroom/article/0,,id=133843,00.html