charitable contributions/gifts to foreign charities or churches

I would like to know the Federal tax laws relating to charitable contributions or gifts to foreign organisations/charities or churches. Which particular sections of the code or tax laws are relevant?
I understand that as a general rule charitable contributions to foreign organisations are not deductible. Is there a way to make contributions that will be deductible ie as estate or gift? Can a foreign organisation become a 'qualified organisation' for the purposes of receiving deductible contributions?

Internal Revenue Code Sec. 170(c) limits the allowance of the deduction for a charitable contribution to certain entities “organized or created in or under the laws of the United States, any state, the District of Columbia, or any U.S. possession.” There is no deduction for contributions to foreign entities.

Foreign entities can not become qualified organizations for the purpose of the deduction, and there is no legal way of circumventing these rules.