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:

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:

Download this pdf file. Current list of qualified foster child support organizations

Download this pdf file. The total amount of tax credits remaining and available for preapproval for 2023

Taxpayer and Credit Information

Georgia Tax Center

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

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.

Download this pdf file. Qualified Foster Child Donation Credit Preapproval Instructions

Download this pdf file. IT-QFCD-FUND1 (to be completed by QFCSO and given to donor) (PDF available in January 2023)

Download this pdf file. IT-QFCD-TP2 (attach to tax return) (PDF available in January 2023)