Maria Gonzalez lives in San Diego, CA. Over a decade ago, Maria's family emigrated from the Jalisco region of Mexico (a small town known as Etzatlan) to the U.S. and obtained U.S. citizenship shortly thereafter. During the current tax year, brush fires ravaged large parts of Jalisco. Although Maria had no close relatives left in the region, her family history stimulated her generosity and she made a $3,000 cash contribution to the Association Comunitaria De Autosuficiencia A.c., a registered Mexican charity that helps farmers engage in more sustainable techniques (the fires were attributed in part to farmers burning their fields). She found the charity after reading an internet news item on fires. The funds were used to provide immediate food, shelter, and clothing to fire victims and to develop communications to discourage field burning as a farming technique. Maria generated adjusted gross income of $60,000 in the current year.

Questions:

1. Is Maria's charitable contribution deductible for income tax purposes?
2. Provide detail explanation with the Tax code if possible.