How to Submit Qualified Law Enforcement Donation Reports

The following provides the steps for qualified law enforcement foundations (QLEFs) to submit the Certificate Donation Report, the IT-QLED-LEF2 Report, and the Form 990 for the previous calendar year on the Georgia Tax Center (GTC). Senate Bill 361 (2022) established the reporting requirements for QLEFs.

  1. Log into GTC
  2. Select More
  3. On the next menu, under the Management section, select Manage My Credits.
  4. Select Report Certificate Donations
  5. Select the 150 - Qualified Law Enforcement Foundation Credit from the Credit Type menu. Enter the Calendar Year for the donations. Click Next
  6. Select the first certificate to report a donation. This can be done by clicking on the Certificate ID or by clicking on the Certificate number tab.
  7. Enter the amount of the Donation. Click on the next Certificate number tab at the top to proceed to the next certificate. Do not click Next until you have entered the amount for all certificates that have made a donation.

  8. An IT-QLED-LEF2 is required for the reported donations. Click Add Attachment to provide the IT-QLED-LEF2 form.

    IMPORTANT: The IRS Form 990 should be combined and added as a single pdf attachment. Each attachment can be added once and is required. Click (https://gtc.dor.ga.gov.

  9. Verify the donation information by clicking on the Certificate ID or by clicking on the Certificate number tab. The Report Made box will be checked for all certificates with an updated donation amount. Click Submit.

The confirmation page will be displayed. Write down the confirmation number or print the page for your records.