In Mozambique, according to the National Education Plan, there are still around 660 thousand children (from 6 to 12 years old) who are still without access to primary school; there are officially approximately 626 thousand orphaned children due to HIV/AIDS and other diseases such as malaria (and the number tends to grow) and only 2% of the population has running water inside the home, with the majority of the population (47%) obtaining their water from a well without a pump or from the nearest river or lake.
For individuals, the maximum deduction allowed is 25% of the total value considered as a cost. For example, on a donation of €100, the cost would be €100*1.4 (140€). Thus, the amount to be deducted (25%) is calculated on the cost (140€), making a total of 35€ for deduction on a donation of 100 euros. Note that after the establishment of the value of the collection in the IRS you may not deduct more than 15% in donations.
Please note that for companies the benefits are different and that for donations from abroad you should consult the policy of your government´s country.