Charitable Contribution Tax Credit and Foster Care Charitable Tax Credit

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, or 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, or 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.

 

Listing of QCOs​ certified by the Department of Revenue​.

Listing of QFCCOs​ certified by the Department of Revenue.

 

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. 

Notices

2020

Listing of Allocated Funds

2022

2021

2020​​​