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 Support Organization 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

• Form 990 (for organizations not required to file Form 990 please use the proxy spreadsheet)
  • Form 990 Proxy Spreadsheet
• Contributions Report
  • Contributions Reporting Requirements
  • IT-QFCD-FUND2 (File through GTC)

Current list of qualified foster child support organizations

• Form 990s received from current QFCSOs
• Contributions reports received from current QFCSOs

The total amount of tax credits remaining and available for preapproval for 2023

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 Preapproval Instructions

IT-QFCD-FUND1 (to be completed by QFCSO and given to donor)

IT-QFCD-TP2 (attach to tax return)