Qualified Foster Child Donation Credit

O.C.G.A. § 48-7-29.24 allows a taxpayer to receive a tax credit for donations made to qualified foster child support organizations. A foster child support organization must apply and be certified by the Division of Family and Children Services in order to be a qualified foster child support organization (“QFCSO”) for Georgia tax purposes.

Qualified Foster Child Donation Credit Summary

For taxable years beginning on or after January 1, 2023, a taxpayer is allowed a tax credit for donations made to qualified foster child support organizations. The aggregate amount of tax credit allowed shall not exceed $20 million per calendar year. The total amount of the tax credit for a taxable year cannot exceed the taxpayer’s income tax liability. Any unused tax credit shall be allowed the taxpayer against the succeeding five years’ tax liability.
For taxable years beginning on or after January 1, 2025, any credits generated but not used may be carried forward for three years. The credit shall not be allowed for the taxpayer against prior years’ tax liability.
O.C.G.A. § 48-7-29.24
Revenue Regulation 560-7-8-.68

Georgia Tax Center

This can be completed online using the Georgia Tax Center (GTC)

Go to GTC

Taxpayer and Credit Information

The taxpayer must electronically submit Form IT-QFCD-TP1 through the Georgia Tax Center to request preapproval of the qualified foster child donation credit from the Department of Revenue. The Department will not preapprove any qualified foster child donation credit where the Form IT-QFCD-TP1 is submitted or filed in any other manner. Please see the Qualified Foster Child Donation Credit Preapproval Instructions for more information.

Qualified Foster Child Donation Credit Forms

QFCD: Relevant Forms and Information

To be certified as a qualified foster child support organization, you must submit an application to the Division of Family and Children Services through the following link:

Apply to be certified as a QFCSO

Applications that are received before November 30th of the calendar year will be certified for the Qualified Foster Child Donation Credit program for the following year. Applications that are received after November 30th of the calendar year will be certified for the Qualified Foster Child Donation Credit program for the year after the following year. After being certified, Qualified Foster Child Support Organizations must annually submit to the Department of Revenue, no later than May 15th of each calendar year, the following

Link	Description
QFCSO Contribution Reporting Requirements	Contribution reporting requirements for Qualified Foster Child Support Organization.
Current QFCSO Form 990 and IT-QFCD-FUND2 Submissions	Qualified Foster Child Support Organization Form 990 and IT-QFCD-FUND2 Submissions
QFCD Credits Remaining for 2024 (PDF, 600.03 KB)	The amount of credits preapproved for 2024.
How to Submit Qualified Foster Child Donation Report	Instructions for reporting donations received by the qualified foster child support organization.
IT-QFCD-FUND2 Spreadsheet (XLS, 34.3 KB)	IT-QFCD-FUND2 Reporting Spreadsheet Template. Submit via GTC
QFCD Credits Remaining for 2023 (PDF, 841.09 KB)	The amount of credits preapproved for 2023.
Form 990 Proxy for Credit Reporting	Form 990 Proxy (for organizations not required to file Form 990 please use the proxy spreadsheet).
QFCD Credits Remaining for 2025 (PDF, 1.63 MB)	The amount of credits preapproved for 2025.
List of QFCSO (PDF, 1.02 MB) List of Qualified Foster Child Support Organizations	List of Qualified Foster Child Support Organizations
Department of Human Services	Partnering Agency
QFCD Credits Remaining for 2026 (PDF, 350.1 KB)	The amount of credits available for preapproval for the calendar year.