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On this page find information on the Qualified Law Enforcement Contributions. O.C.G.A. § 48-7-29.25 allows a taxpayer to receive a tax credit for donations made to qualified law enforcement foundations
For taxable years beginning on or after January 1, 2023, and ending on or before December 31, 2027, a taxpayer is allowed a tax credit for donations made to qualified law enforcement foundations for a local law enforcement unit (any agency, office or department of a county, municipality, or consolidated government).
Instructions for submitting Qualified Law Enforcement Donation Credit Preapproval using Georgia Tax Center (GTC).
The taxpayer must electronically submit Form IT-QLED-TP1 through GTC to request preapproval of the qualified law enforcement donation credit from the Department of Revenue.
The Department will not preapprove any qualified law enforcement donation credit where the Form IT-QLED-TP1 is submitted or filed in any other manner.
Once your donation has been processed, you will receive a copy of the IT-QLED-LEF1 - Qualified Foster Child Donation Credit Letter of Confirmation from the law enforcement foundation, please retain for your records.
IT-QLED-TP2
2024
(attach to tax returns effective Tax Year 2024 and forward)
IT-QLED-TP2
2023
(2023 only)