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.
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 (GTC) to be certified as a qualified law enforcement foundation. Please see the Qualified Law Enforcement Foundation Application Instructions for more information.
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Qualified
Law Enforcement Foundation Application Instructions (with GTC Login) -
Qualified
Law Enforcement Foundation Application Instructions (without a GTC Login)
After being certified, Qualified Law Enforcement Foundations must annually submit to the Department of Revenue the following:
- Form 990 (for foundations not required to file Form 990 please use the proxy spreadsheet)
- Contributions Report
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Contributions
Reporting Requirements - IT-QLED-LEF2 (submit via GTC)
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Contributions
Current
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Taxpayer and 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