O.C.G.A. § 48-7-29.25 allows a taxpayer to receive a tax credit for donations made to qualified law enforcement foundations.
Ga. Code § 48-7-29.25
Section 48-7-29.25 [Tax credit for law enforcement foundation]
(A) As used in this Code section, the term:
(1) "Law enforcement foundation" means any domestic nonprofit corporation with the sole function of supporting one local law enforcement unit through a formal relationship recognized by such local law enforcement unit and which maintains nonprofit status under Section 501(c)(3) of the Internal Revenue Code and tax-exempt status under Code Section 48-7-25.
(2) "Local law enforcement unit" means any agency, office, or department of a county, municipality, or consolidated government of this state whose primary functions include the enforcement of criminal or traffic laws, preservation of public order, protection of life and property, or the prevention, detection, or investigation of crime. Such term shall include any sheriff's office in this state. Such term shall not include any agency, office, or department conducting similar functions for any court, state board, state authority, state law enforcement division or department, railroad police, or any unit appointed under the authority of Chapter 9 of Title 35 of the Official Code of Georgia Annotated.
(3) "Qualified contributions" means the pre-approved contribution of funds by a taxpayer to a qualified law enforcement foundation under the terms and conditions of this Code section.
(4) "Qualified expenditures" means expenditures made by a qualified law enforcement foundation:
(5) "Qualified law enforcement foundation" means any law enforcement foundation that has been designated as the sole local law enforcement foundation for a single local law enforcement unit and has been certified and listed by the commissioner pursuant to subsection (d) of this Code section.
(B) (1) The aggregate amount of tax credits allowed under this Code section shall not exceed $75 million per calendar year.
Each qualified law enforcement foundation shall be limited to accepting $3 million per year of contributions made under this Code section.
(2) Subject to the aggregate limit provided in paragraph (1) of this subsection for taxable years beginning on or after January 1, 2023,
and ending on or before December 31, 2027, each taxpayer shall be allowed a credit against the tax imposed by this
chapter for qualified contributions made by the taxpayer as follows:
Taxpayer and Credit Information
The taxpayer must electronically submit Form ITQLED-TP1 through the Georgia Tax Center to request pre-approval of the qualified law enforcement donation credit from the Department of Revenue. The Department will not pre-approve 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 Pre-approval Instructions for more information.
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