Qualified Law Enforcement Donation for Foundations

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.

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

The following provides the steps for qualified law enforcement foundations (QLEFs) to report Law Enforcement Donations. Senate Bill 361 (2022) established the reporting requirements for QLEFs.

How to Submit Qualified Law Enforcement Donation Reports

Note: Foundations should report certificate donations throughout the year.

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-LEF1 is required for the reported donations. Click Add Attachment to provide the IT-QLED-LEF1 form.

Each qualified law enforcement foundation shall annually submit a complete copy of its IRS Form 990 and other applicable attachments, or for any qualified law enforcement foundation that is not required by federal law to file an IRS Form 990, equivalent information. 

Annual Reporting Requirements

Each qualified law enforcement foundation shall also submit annually Form IT-QLED-LEF2 to the Department of Revenue no later than May 15 of each year by email to [email protected].

Please provide the following on the IT-QLED-LEF2 Reporting Template for each contribution:

1. The total number and dollar value of individual contributions and tax credits approved. Individual contributions shall include contributions made by those filing income tax returns as a single individual or head of household and those filing joint returns;
2. The total number of dollar value of corporate contributions and tax credits approved;
3. The total number and dollar value of all qualified expenditures made; and
4. A list of contributors, including the dollar value of each contribution and the dollar value of each approved tax credit.

Forms

Foundation Form IT-QLED-LEF2 Reporting Template

Form 990 Proxy for Credit Reporting
Note: Form 990 Proxy (for organizations not required to file Form 990 please use the proxy spreadsheet).

Information

O.C.G.A. Section 48-7-29.25 requires each qualified law enforcement foundation to publish on its public website a copy of its affiliated local law enforcement unit's prior year's annual budget containing the total amount of funds received from its local governing body. If a qualified law enforcement foundation does not maintain a public website, such information shall be otherwise made available by the qualified law enforcement foundation to the public upon request.

A qualified law enforcement foundation that fails to comply with any of the requirements under this Code section shall be given written notice by the department of such failure to comply by certified mail and shall have 90 days from the receipt of such notice to correct all deficiencies.

Upon failure of a qualified law enforcement foundation to correct all deficiencies within 90 days the department shall revoke the law enforcement foundation's status as a qualified law enforcement foundation and such entity shall be immediately removed from the department's list of qualified law enforcement foundations. All applications for preapproval of tax credits for contributions to such law enforcement foundation under this Code section made on or after the date of such removal shall be rejected.