From Chris Pels' blog:

The IRS has enacted a new law which allows individuals to deduct contributions to recognized charitable organizations for Tsunami relief on your 2004 tax return even if you make the donation through 1.31.2005. Usually those contributions would have to be made by 12.31.2004. Read the IRS guidelines on what determines if an organization would qualify before making your donation. This is a great opportunity to help so many people in need and qualify for a deduction as well.