How to Apply for a Qualified Law Enforcement Foundation Certification

On this page find isntructions for applying for a qualified law enforcement foundation certification.

Law enforcement foundations seeking certification as a qualified law enforcement foundation must submit Form IT-LEF electronically through the Georgia Tax Center (GTC).

  • Apply With a GTC login
    1. Log in to GTC.
    2. Click the More... tab on the home page.
    3. Scroll down to the Management section and click the Manage my credits hyperlink.
    4. Under the View my credits section, click the Certify Law Enforcement Foundation hyperlink.
    5. Read the information and then click Next.
    6. Complete the Contact Information section for the Foundation and the Law Enforcement Unit and then click Next.
    7. Complete the Address Information section and click Verify your address to verify the address.
    8. Click the Unverified hyperlink in the address search pop-up window and click a verified address if available. 
      Save the verified address by clicking Save.
    9. If the headquarters address is different than the foundation address, then complete the address information for the headquarters. 
      Otherwise, click Next to continue.
    10. Click the Add Attachment hyperlink to upload the Letter of Authorization from the local law enforcement unit. The Letter of Authorization is required in order to be certified as a qualified law enforcement foundation. 
      Click Next to continue.
    11. Review the Certification By Law Enforcement Foundation section and the attestation statement. 
      Click the check box to affirm the attestation and enter your name and title. Click Next.
    12. Review the Summary page to verify the information on the application. 
      You can click the section headings at the top of the certification form to navigate to previous sections to make any changes or you can use the Previous button to go back to previous sections to make any changes. 
      Click Submit to submit the certification form.
    13. In the confirmation pop-up window, click OK to confirm that you want to submit the certification form.
    14. The confirmation page is displayed. Write down the confirmation number or print the confirmation page for your records.
    15. The submission will be reviewed and a letter will be issued and mailed informing you of the status of the certification once processing is complete.
  • Apply Without a GTC login
    1. Go to the Georgia Tax Center.
    2. Scroll down to the Registration section and click the Register a Law Enforcement Foundation hyperlink.
    3. Read the information and then click Next.
    4. Complete the Registration Attributes section for the law enforcement foundation and indicate whether you want to sign up for E-Correspondence on the Georgia Tax Center. 
      By default, "Yes" is already selected. Click Next to continue.
    5. Complete the Contact Information section for the Foundation and the Law Enforcement Unit and then click Next.
    6. Complete the Address Information section and click Verify your address to verify the address.
    7. Click the Unverified hyperlink in the address search pop-up window and click a verified address if available. Save the verified address by clicking Save.
    8. If the headquarters address is different than the foundation address, then complete the address information for the headquarters. Otherwise, click Next to continue.
    9. Complete the Create a New Login section by providing the login information for your account. Be sure to follow the password requirements for a GTC login. Click Next to continue.
    10. Click the Add Attachment hyperlink to upload the Letter of Authorization from the local law enforcement unit. The Letter of Authorization is required in order to be certified as a qualified law enforcement foundation. Click Next to continue.
    11. Review the Certification By Law Enforcement Foundation section and the attestation statement. Click the check box to affirm the attestation and enter your name and title. Click Next
    12. Review the Summary page to verify the information on the application. 
      You can click the section headings at the top of the certification form to navigate to previous sections to make any changes or you can use the Previous button to go back to previous sections to make any changes. 
      Click Submit to submit the certification form.
    13. In the confirmation pop-up window, click OK to confirm that you want to submit the certification form.
    14. The Confirmation page is displayed. Write down the confirmation number or print the confirmation page for your records.
    15. The submission will be reviewed and a letter will be issued and mailed informing you of the status of the certification once processing is complete

Related Information

See O.C.G.A. § 48-7-29.25 for more information

Qualified Law Enforcement Donation Credit