Georgia Tax Center
Qualified Law Enforcement Donation Credit
O.C.G.A. § 48-7-29.25 allows a taxpayer to receive a tax credit for donations made to qualified law enforcement foundations. A qualified law enforcement foundation (“QLEF”) is designated as the sole local law enforcement foundation for a single local law enforcement unit and has been certified as such by the Commissioner following receipt of a properly completed application.
Taxpayer & Credit Information
The taxpayer must electronically submit Form ITQLED-TP1 through the Georgia Tax Center 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. Please see the Qualified Law Enforcement Donation Credit Preapproval Instructions for more information.
Qualified Law
Enforcement Donation Credit Preapproval Instructions
IT-QLED-LEF1
(to be completed by QLEF and given to donor)
IT-QLED-TP2
(attach to tax return)
2024
IT-QLED-TP2
(attach to tax returns effective Tax Year 2024 and forward)
QLEF: Relevant Forms and Information
QLEF: Relevant Forms and Information
The foundation must electronically submit the IT-LEF Certification Form with the Letter of Authorization from the local law enforcement unit through the Georgia Tax Center (GTC) to be certified as a qualified law enforcement foundation.