Qualified Foster Child Donation for Taxpayers

On this page find information on the Qualified Foster Child Support Organization Contributions. 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. 

  • Qualified Foster Child Donation Credit Summary

    For taxable years beginning on or after January 1, 2023, a taxpayer is allowed a tax credit for donations made to qualified foster child support organizations. The aggregate amount of tax credit allowed shall not exceed $20 million per calendar year. The total amount of the tax credit for a taxable year cannot exceed the taxpayer’s income tax liability. Any unused tax credit shall be allowed the taxpayer against the succeeding five years’ tax liability. 

    For taxable years beginning on or after January 1, 2025, any credits generated but not used may be carried forward for three years. The credit shall not be allowed for the taxpayer against prior years’ tax liability.  

Information for Taxpayers

Georgia Tax Center

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

Go to GTC

Instructions for submitting Qualified Foster Child Donation Credit Preapproval using Georgia Tax Center (GTC)

The taxpayer must electronically submit Form IT-QFCD-TP1 through GTC 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. 

Once your donation has been processed, you will receive a copy of the IT-QFCD-FUND1-Qualified Foster Child Donation Credit Letter of Confirmation from the foster child organization, please retain for your records.

Qualified Foster Child Donation Credit Forms

Download this pdf file. IT-QFCD-TP2 2024 (attach to tax returns effective Tax Year 2024 and forward)

Download this pdf file. IT-QFCD-TP2  (2023 only)