Qualifying Charitable Organizations

Qualifying Charitable Organizations or Qualifying Foster Care Charitable Organizations.

Credit for Contributions to Qualifying Charitable Organizations (QCO)
An income tax credit is available for voluntary cash contributions from individuals made to a QCO. The amount of the credit is limited to the lesser of four hundred dollars ($400) or the amount of the contribution in any taxable year for a single individual or a head of household, and the lesser of eight hundred dollars ($800) or the amount of the contribution in any taxable year for a married couple filing a joint return. 

Credit for Contributions to Qualifying Foster Care Charitable Organizations (QFCCO)
An income tax credit is available for voluntary cash contributions from individuals made to a QFCCO. The amount of the credit is limited to the lesser of five hundred dollars ($500) or the amount of the contribution in any taxable year for a single individual or a head of household, and the lesser of one thousand dollars ($1000) or the amount of the contribution in any taxable year for a married couple filing a joint return. 

Click here for a listing of charitable organizations​​ that are certified as either a qualifying charitable organization or a qualifying foster care charitable organization. For more information concerning these organizations and the related income tax credit please see the Technical Bulletin here​​​. Individuals claiming their contribution(s) on their Individual Income tax returns must have their contribution(s) certified by completing the following application and sending it to the Department for review. Instructions are included in the application.

A charitable organization interested in qualifying should submit a letter ruling request. Instructions for submitting a letter ruling request can be found here