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.

Qualified Law Enforcement Foundation 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 to be certified as a qualified law enforcement foundation. Please see the Qualified Law Enforcement Foundation Application Instructions for more information.

After being certified, Qualified Law Enforcement Foundations must annually submit to the Department of Revenue the following:

Download this pdf file. Current list of all qualified law enforcement foundations and affiliated law enforcement units

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 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.

Download this pdf file. Qualified Law Enforcement Donation Credit Preapproval Instructions

Download this pdf file. IT-QLED-LEF1 (to be completed by QLEF and given to donor) (PDF available in January 2023)

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