The U.S. is the world's second-most generous nation in the world, after Myanmar, according to the Charities Aid Foundation. Americans gave $373.25 billion in 2015 — and with changes to the tax code likely to occur next year, there could be a surge in giving in 2016.

Financial planners and tax preparers are urging clients to step up their charitable giving this year because deductions are likely to be less valuable or potentially go away in the coming years. As you rush to complete your donations, you should be aware that IRS Commissioner John Koskinen warned this year that “fake charities set up by scam artists to steal your money or personal information are a recurring problem.”

To help avoid a costly mistake, here is a four-step checklist for your charitable giving.

Step 1: Confirm that the charity is legitimate. One of the simplest scams perpetuated by fraudsters involves using a name that seems familiar to a nationally known organization. The IRS has established an online search tool, Exempt Organizations Select Check, which allows users to search for and select an exempt organization and check certain information about its federal tax status and filings.

Remember, there's a big difference between “tax exempt” and “tax deductible.” Tax exempt means the organization doesn't have to pay taxes. Tax deductible means you can deduct your contribution on your federal income tax return. Select Check allows you to find legitimate, qualified charities to which donations may be tax deductible. Legitimate charities will provide their employer identification numbers, if requested, which can be used to verify their legitimacy through EO Select Check.

Step 2: Research a charity's financial health. Once you have confirmed that the group is legitimate, you can also see what others say about the organization by going to the Better Business Bureau's Wise Giving Alliance, Charity Watch and GuideStar. You will want to know that it is efficient, ethical and effective. Charity Navigator provides a zero- to 4-star rating system, which includes a review of each charity's fiscal performance. The site also shows what percentage is spent on administrative expenses.

Step 3: Determine how you will donate to the charity. You should never send cash donations or wire money to someone claiming to be a charity. And do no not provide any personal or financial information until you've thoroughly researched the charity. If you are making a gift of appreciated securities from a taxable investment account, you will need to get information about how to send the assets; be sure to confirm all receiving account numbers.

If you are planning to send a check, your payments must be postmarked by midnight Dec. 31. Donations made with a credit card are deductible as of the date the account is charged, so if you are a little late in the process, you probably should stick to credit cards.

Step 4: Keep good records. For donations of cash or property valued at $250 or more, you must have a receipt (bank record, payroll deduction or written communication) identifying the organization, the date and amount of the contribution and a description of the property.

Contact Jill Schlesinger,

senior business analyst for CBS News,

at askjill@JillonMoney.com.