Suppose Gordon is a Canadian citizen resident who is also a US citizen.
Gordon earns $1,000,000 a year in net income from his Canadian executive job. He pays an overall rate of 40% in taxes.
Gordon makes a large donation of $100,000 to his local youth hockey association. The charity is recognized by the Canada Revenue Agency but has no status with the IRS.
In Canada, Gordon will receive a tax credit against his donation, for example, let's say it'll be $40,000. So rather than paying $400,000 in taxes, he will pay $360,000.
My question is, will Gordon owe any additional U.S. taxes, since as far as the U.S. is concerned, he earned $1,000,000 and there are no charitable deductions/credits?