New legislation (O.C.G.A. § 48-7-29.25) allows Georgia taxpayers to claim tax credit for supporting local public safety efforts by contributing to qualified law enforcement foundations.

This program is currently open for enrollment and will take effect for the 2023 tax year.


INSTRUCTIONS STEP-BY-STEP:

• The taxpayer applies for pre-approval of the contribution through the Georgia Tax Center. https://gtc.dor.ga.gov/_/
  

 

• The taxpayer sends the donation to the foundation after receiving pre-approval from Department of Revenue (“DOR”).
  

 

• The foundation fills out Form IT-QLED-LEF1 to confirm the donation with the donor. This form is not filed with DOR but sent to the donor.

 

• The taxpayer takes the information on Form IT-QLED-LEF1 to fill out Form IT-QLED-TP2. The taxpayer attaches Form IT-QLED-TP2 to the tax return to claim the credit.

 

• The foundation has to annually file a contributions report (Form IT-QLED-LEF2) and a copy of Form 990 (or 990-EZ or 990-N or DOR proxy Form 990) to the Department of Revenue. These filings are done electronically through the Georgia Tax Center.

 
The above forms and instructions are found on the DOR webpage on the LESS Crimes Act credit program. https://dor.georgia.gov/qualified-law-enforcement-donation-credit