End of Year Update: Tax Credits for Life Affirming Organizations

This is Issue 104 of the On Point Series. 

Anyone who has read or watched a version of Charles Dickens’ A Christmas Carol is familiar with the story of the Two Solicitors for Charity, representing the long-standing tradition of soliciting Christmastime donations to care for the less fortunate. In the United States, this tradition has been bolstered by the fact that charitable donations must be given by December 31st for the donation to be deductible for that year.

While monetary and in-kind gifts given to 501(c)(3)s will be deductible from federal taxes if they meet the requirements established by the IRS, many states and localities have established special tax credits intended to incentivize contributions to pregnancy help organizations (PHOs). PHOs include pregnancy centers, nonprofit adoption agencies, nonprofit maternity homes, and other nonprofit social service organizations assisting women and families in need of pregnancy help. Tax credits differ from tax deductions in that credits reduce a taxpayer’s tax liability dollar-for-dollar, whereas deductions reduce a taxpayer’s taxable income. Tax credits, therefore, offer donors a significant benefit.

Below is a summary of tax credits offered by various states which may be applicable to life-affirming 501(c)(3) organizations.

Please note the following:

1. While PHOs should be aware of these benefits and may inform donors, PHOs should never offer tax advice to donors, but should instead refer them to their own accountants or other tax professionals.
2. These tax credits apply to state taxes only.
3. Some states require organizations to apply before they qualify for the credit. If you have missed a deadline this year, you should strive to apply as early as possible next year.

Current tax credits in place specifically for PHOs:

LOUISIANA (for “Maternal Wellness Centers”)

• SB41,^[1] signed into law in 2023, provides tax credits “for certain maternal wellness centers.”
• “Maternal Wellness Centers” in this statute would meet the definition of PHOs. They are defined as organizations that “assist mothers with essential services such as pre-natal and parenting classes, counseling, medical resources, and assistance with material needs.”^[2]
• The total amount of the tax credits is granted by the Louisiana Department of Revenue.
• The tax credits for each calendar year cannot exceed $5 million dollars.
• The granting of credits is on a first-come, first-served basis. No more than 20% of the total tax credits available may be allocated for contributions to a single organization.

Organization Eligibility

Organizations must:

• Be recognized as a 501(c)(3) tax-exempt organization.
• Be located in Louisiana.
• Be registered with the Louisiana Department of Health and included on the list of registered eligible maternal wellness centers found on the website of the Louisiana Department of Health.
• Provide services “primarily and exclusively intended to meet the pre-natal and post-natal needs of mothers and children including pre-natal, infant care, breastfeeding, and parenting education, peer or professional counseling, and pregnancy tests administered by a registered nurse.”
• Provide resources, “including a list of locations where pregnant women can apply for Medicaid and the Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) and a list of local obstetrics and gynecology doctors that accept Medicaid.”
• Provide “material needs through direct assistance and referrals throughout pregnancy and for a minimum of two years after delivery such as infant supplies and clothing, maternity clothing, housing assistance, food, utilities, and transportation.”
• Be “affiliated with at least one national organization for pregnancy centers including Heartbeat International, Care Net, or the National Institute of Family and Life Advocates.”
• Not be “involved in or associated with counseling for, or referrals to, abortion clinics, providing medical abortion-related procedures, or pro-abortion advertising.”

Benefits to Donors

• Provides a tax credit against the state income tax, in an amount equal to 50% of the donation. The total amount of the credits taken by any individual during a taxable year cannot exceed 50% of the individual’s tax liability.

• “If the total amount of credits applied for in any particular year exceeds the aggregate amount of tax credits allowed for that year, the excess shall be treated as having been applied for on the first day of the subsequent year. If the total amount of credits granted in any fiscal year is less than the amount available to be granted, any residual credit remaining shall be available to be granted in subsequent fiscal years.”

MISSISSIPPI (for pregnancy centers)

• HB 1671 (2023) amended Mississippi code 27-7-22.43, which provides a tax credit for businesses that donate to pregnancy centers, with new specifications/conditions.^[3]

Organization Eligibility

Pregnancy centers must:

• Certify that no more than 20% of the contributions received will be spent on administrative objectives.
• File the organization’s publicly available Internal Revenue Service filings annually with the Secretary of State.
• Provide the Department of Revenue with a written certification that it satisfies all conditions for being considered an eligible charitable organization, signed by an officer of the organization, including:
• “Verification of the organization’s status under Section 501(c)(3) of the Internal Revenue Code”;
• “A statement that the organization does not provide, pay for or provide coverage of abortions and does not financially support any other entity that provides, pays for or provides coverage of abortions.”

Benefits to Donors

• Eligible businesses may deduct up to 50% of total tax liability and not to exceed 50% of the total tax liability of the taxpayer for ad valorem taxes assessed and levied on real property.
• Any credit claimed but not used during the year it is claimed can be carried forward for five consecutive years from the end of the tax year in which the credits were earned.

Conditions

• Tax credits are only available to business enterprises “engaged in commercial, industrial or professional activities and operating as a corporation, limited liability company, partnership or sole proprietorship.”

MISSOURI

Missouri offers two tax credits, one specific to maternity homes and one specific to pregnancy centers.

1. For maternity homes

• MO. Rev. Stat. § 135.600 offers tax credits to individuals and businesses who contribute donations to maternity homes.

Organization Eligibility

Maternity homes must:

• Be a 501(c)(3) and incorporated in Missouri.
• Provide services at no cost to clients.
• Be a residential facility located in the state of Missouri.
• Be established “for the purpose of providing housing and assistance to pregnant women who are carrying their pregnancies to term.”
• Be exempt from income taxation.
• Not refer for, induce, or perform abortions and must not represent itself as performing, inducing, or referring for abortions.^[4]

Benefit to Donors

• Taxpayers who donate at least $100 to a facility determined by the director of public safety to be a maternity home are entitled to a credit against personal income tax equal to 50% of their donation.^[5]

2. For pregnancy centers

• MO. Rev. Stat. § 135.630 offers tax credits to individuals and businesses who contribute donations to pregnancy centers.

Organization Eligibility

Pregnancy centers must:

• Be a 501(c)(3) organization providing pregnancy services, other than birthing, “[w]hich does not perform, induce, or refer for abortions and which does not hold itself out as performing, inducing, or referring for abortions.”

• Submit an eligibility application (Missouri Department of Social Services notifies eligible centers of amount allocated).

Benefit to Donors

• Taxpayers receive a tax credit against their state tax liability equal to 70% of the amount they contribute to a pregnancy center.^[6]

NORTH DAKOTA (for maternity homes, child placement agencies, and pregnancy centers)

• ND HB 1176 (2023) provides for tax credits for taxpayers who contribute to maternity homes, child placement agencies, or pregnancy help centers.

Organization Eligibility

Pregnancy centers must:

• Be nongovernmental agencies.
• Promote childbirth, rather than abortion, “by providing information, counseling, support services, and material assistance to pregnant women, women who believe they may be pregnant, and parents or other relatives caring for children twelve months of age or younger.”^[7]
• Child placement agencies must engage in undertakings to “place children in family homes for temporary or permanent care.”^[8]
• Maternity homes must be nonprofit facilities “operating for the purpose of providing shelter and care to a pregnant woman or parent of a child twelve months of age or younger.”^[9]

Benefit to Donors

• “A taxpayer is entitled to a credit against the income tax liability under section 57- 38- 30 or 57-38-30.3 for contributions made to a maternity home, child placing agency, or pregnancy help center.”^[10]
• The credit “is equal to the aggregate amount of charitable contributions made by the taxpayer during the taxable year to a maternity home, child placing agency, or pregnancy help center.”^[11]

Conditions

• The credit may not exceed 50% of the taxpayer’s tax liability or $2,500 (whichever is less). Additionally, “any credit amount exceeding the limitation … for the taxable year may not be claimed as a carryback or carry forward.”^[12]

General, nonspecific tax credits for which PHOs may qualify:

ARIZONA (for contributions to qualifying charitable organizations that do not provide abortion)

• Ariz. Rev. Stat. Ann. Section 43-1088 provides for tax credits for taxpayers who contribute to charitable organizations that do not provide abortion.

Organization Eligibility

Organizations must:

• Provide services to residents who receive TANF (Temporary Assistance to Needy Families) benefits, or
• Serve low-income residents, or
• Serve individuals with a chronic illness or physical disability, and
• Provide “[a] statement that the organization does not provide, pay for or provide coverage of abortions and does not financially support any other entity that provides, pays for or provides coverage of abortions.”^[13]

Benefits to Donors

• Taxpayers receive a credit of up to $400 for a single individual or head of household, or $800 for a married couple filing jointly. Unused credit may be carried forward up to five years if the permitted tax credit is greater than what would otherwise be due, or if no taxes are due under this title.^[14]

COLORADO (Colorado offers tax credits through the Enterprise Zone Program and the Child Care Contribution Credit)

1. Enterprise Zone Tax Credit

• The Enterprise Zone Program offers state income tax credits to individuals and businesses who make certain investments–including in monetary contributions, hiring, and job training–in projects and organizations located “in economically distressed areas.”

Organization Eligibility

Enterprise Zone projects and organizations must:

• Be specifically certified to participate in the Enterprise Zone Program^[15] and may apply at the program website: https://oedit.colorado.gov/enterprise-zone-program.

Benefit to Donors

• Taxpayers who contribute to enterprise zone administrators or to eligible projects and organizations can receive a state income tax credit equal to 25% of cash donations or 12.5% of in-kind donations. For businesses, this can provide significant tax relief while supporting economic development in underprivileged areas of Colorado.^[16]

2. Colorado Child Care Contribution Tax Credit

• The Child Care Contribution Credit offers a state income tax credit for donations that “promote child care in Colorado” by (for example) opening or supporting licensed facilities, training child care workers, making cash donation to help establish a loan or grant program that provides monetary assistance to families for child care, or disseminating information about child care.

Organization Eligibility

Facilities and programs must:

• Promote child care in Colorado as licensed child care centers, family child care homes or foster care homes. Other qualified facilities and programs are listed in Colo. Code Regs. 39-22-121.^[17]

Benefit to Donors

• Taxpayers receive a state tax credit worth 50% of their contribution not to exceed $100,000.^[18]

DELAWARE (tax credit for those who contribute to neighborhood organizations or provide neighborhood assistance in an impoverished area or for low- and moderate-income families, under the “Neighborhood Assistance Tax Credit”^[19])

• 30 Del. Code Ann. Section 2004 provides for tax credits for “a person that contributes to a neighborhood organization or that provides neighborhood assistance in an impoverished area or for low- and moderate-income families.”

Organization Eligibility

Organizations must:

• Be a tax-exempt organization under the IRS code.
• Serve low- or moderate-income families or provide service in an impoverished area.
• Have services that include any of the following:
  • Community services (any type of counseling, emergency assistance, or medical care provided to individuals or groups in an impoverished area or for low- and moderate-income families)
  • Crime prevention
  • Economic development
  • Education
  • Affordable housing
  • Job training
• Applications are reviewed by Delaware State Housing Authority staff members, who award the credits on a first-come, first-served basis until the maximum of $1,000,000 in credits has been reached for the fiscal year.^[20]

Benefit to Donors

• Taxpayers receive a credit of 50% of the amount contributed.

Conditions

• Credits may not exceed $50,000 per taxpayer, per year, and no taxpayer can receive more than $100,000 in tax credits during any three-year period.

INDIANA (Neighborhood Assistance Tax Credit)^[21]

• Code 6-3.1-9-1 through 6-3.1-9-6 provides for tax credits for business firms or individuals who contribute to neighborhood organizations.

Organization Eligibility

Neighborhood organizations must:

• Benefit economically disadvantaged areas and/or persons.
• Have eligible projects, including affordable housing, counseling, child-care, emergency assistance, educational assistance, job training, medical care, neighborhood commercial revitalization, recreational facilities, and downtown rehabilitation.
• Be an Indiana Non-Profit 501(c)(3) organization in good standing with the Indiana Secretary of State.
• Provide (a) neighborhood assistance, (b) community services or crime prevention to an economically disadvantaged area, or (c) community services, job training, or education services to individuals who are ex-offenders who have completed their criminal sentences or are serving terms of parole or probation.
  • “Community services” include: (1) counseling and advice; (2) emergency assistance; (3) medical care; (4) recreational facilities; (5) housing facilities; or (6) economic development assistance.^[22]

Benefit to Donors

• Taxpayers receive a tax credit equal to 50% of the amount invested in the neighborhood assistance program (limited to $25,000).^[23]

IOWA (for donations to qualified endowment funds within community foundations or their affiliates in Iowa)

• The ENDOW Iowa Tax Credit offers tax credits to financial institutions, businesses, or individuals who donate to community foundations.

Organization Eligibility

Community foundations and their affiliates must:

• Hold a permanent endowment fund, which means that the principal amount is invested in perpetuity, and the earnings are used for charitable purposes.^[24]
• Support a charitable cause in Iowa. For example, the fund can benefit educational programs, social services, or other community needs within the state. Examples of community foundations in Iowa can be found at Iowa Community Foundations or the Iowa Council of Foundations.
• Meet Iowa’s legal requirements and be certified by the Iowa Economic Development Authority (IEDA) as eligible for the Endow Iowa tax credit.

Benefit to Donors

• Taxpayers receive a state tax credit worth 25% of their contribution, with an annual maximum of $100,000 in tax credits per individual or $200,000 per couple.^[25]

KENTUCKY (for donations to qualified community foundations that benefit the state’s nonprofits, schools, and other charitable entities)

• The ENDOW Kentucky Tax Credit is a state income tax credit applied to individuals or businesses who donate to the endowment fund of a qualified community foundation, the foundation’s affiliate, or a county-specific component fund.

Organization Eligibility^[26]

Community foundations must:

• Be a certified Kentucky community foundation as established by KRS 147A.325.
• Serve a charitable purpose, including by providing disaster relief and scholarships, or support a nonprofit that serves a charitable purpose.
• Have a fund structured to exist in perpetuity, with only earnings used for charitable purposes.

Benefit to Donors

• Taxpayers receive a tax credit worth 20% of their charitable contribution, with an annual maximum of $10,000 per individual and $20,000 per married couple filing jointly.^[27]

MARYLAND (for contributions to permanent charitable endowments held by the state’s qualified community foundations)

• The ENDOW Maryland Tax Credit provides tax credits for donations to endowments belonging to qualified community foundations.

Organization Eligibility

Community foundations must:

• Be listed as an accredited community foundation in Maryland. These foundations include the Community Foundation of Anne Arundel County (CFAAC), the Baltimore Community Foundation (BCF), and the Community Foundation of the Eastern Shore.
• Fund charitable initiatives in Maryland within public health, workforce development, and other areas.^[28]

Benefit to Donors

• Taxpayers who contribute a minimum of $500 to an eligible fund receive a state income tax credit worth 25% of their contribution.^[29]

MONTANA (for qualified endowment funds in Montana)

• The ENDOW Montana Tax Credit offers tax credits to individuals and organizations who donate to qualified charitable endowments.

Organization Eligibility^[30]

Charitable endowments must:

• Be “a permanent, irrevocable fund” held by an organization that is established or incorporated in Montana.
• Belong to an organization that is tax-exempt according to 26 U.S.C. 501(c)(3) or “is a bank or trust company, as defined in Title 32, chapter 1, part 1, that is holding the fund on behalf of a tax-exempt organization.”

Benefit to Donors

• For planned gifts: Taxpayers receive a state income tax credit valued at 40% of their planned gift to a qualified endowment.^[31]
• For outright gifts^[32] (businesses only): Corporations receive a state income tax credit valued at 20% of any outright gift to a permanent charitable endowment up to $15,000 per year.^[33]

Conditions

• Individual and joint-filing taxpayers are required to make their contributions through planned gifts.
• Gift annuities, charitable trusts, and estate agreements are examples of authorized planned gifts. Charitable gift annuities, in most cases easily established, are the most often-used planned gift for this purpose.^[34]
• The maximum credit is $15,000 per year for individuals^[35] and $30,000 for couples filing jointly.^[36]

NORTH DAKOTA (for donations to qualified endowment funds or nonprofits in North Dakota)

• The Planned Gift Tax Credit is a state income tax credit for donations to qualified endowment funds or nonprofits located in or near North Dakota.

Organization Eligibility^[37]

Endowments or nonprofits must:

• Be an irrevocable and permanent fund owned by a 501(c)(3) organization or a financial institution acting on its behalf.
• Serve a charitable purpose in North Dakota. If the organization is in a bordering state, then it must be “established for the support and benefit of a hospital, nursing home, or medical center, or a facility providing any combination of those services.” Additionally, organizations in bordering states must be “within five miles of a North Dakota city of five thousand or more [residents] in which there is no hospital.”

Benefit to Donors^[38]

• For individuals: Taxpayers receive a state income tax credit of 40% of the donation amount, with a maximum credit of $10,000 per year.
• For other entities: North Dakota entities, including corporations, trusts, estates, and LLCs, can claim a state income tax credit equal to 40% of their contribution, with a maximum credit of $10,000 per year.

VIRGINIA (Neighborhood Assistance Act Tax Credit)

• Va. Code Ann. section 58.1-439.24 provides for tax credits for individuals who donate to neighborhood organizations.

Organization Eligibility

• Organization must be a 501(c)(3), an organization “defined as a community action agency in the Economic Opportunity Act of 1964,” or “any housing authority defined in § 36-3,” providing community services, education, housing assistance, or job training.
• Social service organizations like Commonwealth Catholic Charities are included in the grantee list.^[39]
• At least 50% of the total number of persons served by the organization during the calendar year, program year, or most recent fiscal year ended must be low-income persons or be eligible students with a disability.^[40]

Benefit to Donors

• Taxpayers receive 65% of the value of the donation. The minimum donation is $500 and the maximum donation for which a credit can be obtained is $125,000 per year. No more than $500,000 in tax credits may be approved per year.^[41]

Conditions

The minimum donation is $500 and the maximum donation for which a credit can be obtained is $125,000 per year.

WEST VIRGINIA (Neighborhood Investment Program)^[42]

• Va. Code section 11-13J

Organization Eligibility

Organizations must:

• Be a WV 501(c)(3) organization.
• Apply for and receive allocation. For example, the Eastern West Virginia Community Foundation was allocated $48,500 in tax credits in 2024 of the $3 million that the West Virginia legislature sets aside annually.^[43]
• When awarded, distribute the tax credit vouchers to businesses and individuals who contribute a minimum of $500 to the organization.

Benefit to Donors

• Taxpayers receive up to 50% of their donation in the form of a tax credit, which allows the individual or corporation to reduce their state tax liability no more than 50%.

PENDING: General, nonspecific tax credits for which PHOs may qualify^[44]

MICHIGAN (for donations to the endowments of qualified community foundations)

• The Michigan Charitable Tax Credit, SB157, if reinstated by the legislature, would offer state income tax credits for donations to certain charitable organizations. The bill to reinstate the tax credit passed the Michigan Senate and House and was returned to the Senate on November 13, 2024.^[45]

Organization Eligibility

Community foundations must:

• Meet the specifications of the Michigan Community Foundations Act of 2017.^[46]

Benefit to Donors

• Taxpayers would receive a credit of 50% of their contribution to an eligible organization, with a maximum credit of $100 per year for individuals and $200 for couples filing jointly.

Jeanneane Maxon, J.D. is an associate scholar with the Charlotte Lozier Institute.

[1] See https://www.legis.la.gov/legis/BillInfo.aspx?s=23RS&b=SB41&sbi=y (Accessed 21 Oct. 2024).

[2] Ibid.

[3] See https://legiscan.com/MS/bill/HB1671/2023 (Accessed 21 Oct. 2024).

[4] See https://law.justia.com/codes/missouri/2022/title-x/chapter-135/section-135-600/ (Accessed 21 Oct. 2024).

[5] Ibid.

[6] Ibid.

[7] See https://casetext.com/statute/north-dakota-century-code/title-50-public-welfare/chapter-50-06-department-of-human-services/section-50-06-26-alternatives-to-abortion-program

[8] See https://casetext.com/statute/north-dakota-century-code/title-50-public-welfare/chapter-50-12-child-placing-agency/section-50-12-01-definitions

[9] See https://legiscan.com/ND/text/HB1176/id/2785539 (Accessed 21 Oct. 2024).

[10] Ibid.

[11] Ibid.

[12] See Ibid at Section 2.

[13] See Ariz. Rev. Stat. Ann. Section 43-1088(K). Available at https://www.azleg.gov/ars/43/01088.htm (Accessed 21 Oct. 2024).

[14] Ibid.

[15] Colorado Revised Statutes § 38-10-123: Enterprise Zone Tax Credit. Available at: https://www.sos.state.co.us/CCR/GenerateRulePdf.do?ruleVersionId=4025 (Accessed 21 Oct. 2024).

[16] Ibid.

[17] Colo. Code Regs. 39-22-121. Available at: https://casetext.com/regulation/colorado-administrative-code/department-200-department-of-revenue/division-201-taxation-division/rule-1-ccr-201-2-income-tax/rule-39-22-121-child-care-contribution-credit (Accessed 21 Oct. 2024).

[18] Ibid.

[19] 30 Del. C. 1953, § 2001.  Available at: https://delcode.delaware.gov/title30/c020/sc01/index.html?utm_source=chatgpt.com (Accessed 17 Dec. 2024).

[20] See 30 Del. Code Ann. Section 2006. Available at https://delcode.delaware.gov/title30/title30.pdf (Accessed 21 Oct. 2024)

[21] For more information see https://www.in.gov/ihcda/program-partners/neighborhood-assistance-program-nap/ (Accessed 21 Oct. 2024).

[22] See https://casetext.com/statute/indiana-code/title-6-taxation/article-31-state-tax-liability-credits/chapter-9-neighborhood-assistance-credits/section-6-31-9-2-eligible-persons-proposals-approval (Accessed 21 Oct. 2024).

[23] See https://casetext.com/statute/indiana-code/title-6-taxation/article-31-state-tax-liability-credits/chapter-9-neighborhood-assistance-credits/section-6-31-9-3-amount-of-credit-application-pass-through-entities-shareholders-or-partners-of-firms-without-tax-liability (Accessed 21 Oct. 2024).

[24] See Endow Iowa Tax Credit Program. Iowa Economic Development. Slide show, slide 7. Available at: https://www.legis.iowa.gov/docs/publications/SD/24092.pdf?utm_source=chatgpt.com (Accessed 17 Dec. 2024).

[25] Endow Iowa Tax Credit. Iowa Community Foundations. Available at: https://iowacommunityfoundations.org/endow-iowa-tax-credit/?utm_source=chatgpt.com (Accessed 17 Dec.  2024).

[26] https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=43537  (Accessed 21 Oct. 2024).

[27]   Menge, Laura S. “What is the Endow Kentucky Tax Credit?” Greater Cincinnati Foundation. Available at: https://www.gcfdn.org/endowky/?utm_source=chatgpt.com (Accessed 17 Dec. 2024).

[28] Maryland Code, Tax-General § 10-736 Available at: https://codes.findlaw.com/md/tax-general/md-code-tax-general-sect-10-736/  (Accessed 21 Oct. 2024).

[29] Maryland Code, Tax-General § 10-736 Available at: https://codes.findlaw.com/md/tax-general/md-code-tax-general-sect-10-736/  (Accessed 21 Oct. 2024).

[30] Montana Code Annotated 15-30-2327 Available at: https://archive.legmt.gov/bills/mca/title_0150/chapter_0300/part_0230/section_0270/0150-0300-0230-0270.html (Accessed 21 Oct. 2024)

[31] Montana Code Annotated 15-30-2328 Available at: https://archive.legmt.gov/bills/mca/title_0150/chapter_0300/part_0230/section_0280/0150-0300-0230-0280.html (Accessed 21 Oct. 2024).

[32] Meaning a direct, immediate, and unconditional transfer of money, property, or assets to a charitable organization.

[33] Montana Code Annotated 15-30-161 Available at:  https://archive.legmt.gov/bills/mca/title_0150/chapter_0310/part_0010/section_0610/0150-0310-0010-0610.html (Accessed 21 Oct. 2024)

[34] See American Council on Gift Annuities. https://www.acga-web.org/start-a-cga-program#:~:text=Why%20Charitable%20Gift%20Annuities?,method%20of%20actually%20increasing%20income. (Accessed 17 Dec. 2024).

[35] Montana Code Annotated 15-30-2328 Available at: https://archive.legmt.gov/bills/mca/title_0150/chapter_0300/part_0230/section_0280/0150-0300-0230-0280.html (Accessed 21 Oct. 2024).

[36] See Montana Endowment Tax Credit. Montana Community Foundation. Available at: https://mtcf.org/giving/montana-endowment-tax-credit?utm_source=chatgpt.com (Accessed 17 December 2024).

[37] N.D. Cent. Code § 57-38-01.21. Available at: https://casetext.com/statute/north-dakota-century-code/title-57-taxation/chapter-57-38-income-tax/section-57-38-0121-charitable-gifts-planned-gifts-and-qualified-endowments-credit-definitions (Accessed 21 Oct. 2024).

[38] Ibid.

[39] See Virginia Department of Social Services Neighborhood Assistance Program. Approved Organizations July 1, 2024 – June 30, 2025. Available at: https://www.dss.virginia.gov/files/division/cvs/nap/announcements/VDSS_NAP_Approved_Organizations_-_FY_2024_-_2025.pdf (Accessed 17 Dec. 2024).

[40] See Va. Code Ann. section 58.1-439.24. Available at: https://law.lis.virginia.gov/vacode/title58.1/chapter3/section58.1-439.24/#:~:text=Donations%20by%20individuals.,defined%20in%20%C2%A7%2058.1%2D439.18. (Accessed 21 Oct. 2024).

[41] Ibid.

[42] For more information see https://wvcad.org/sustainability/neighborhood-investment-program#:~:text=The%20Neighborhood%20Investment%20Program%20(NIP,in%201996%20with%20%242%20million. (Accessed 21 Oct. 2024)

[43] Pancake, A. “West Virginia Neighborhood Investment Program Tax Credits Now Available.” Eastern West Virginia Community Foundation. Available at: https://www.ewvcf.org/west-virginia-neighborhood-investment-program-tax-credits-now-available/?utm_source=chatgpt.com (Accessed 18 Dec 2024).

[44] As of December 2024, the bill to restore the Michigan Charitable Tax Credit, SB127, is pending in the Senate, see https://www.legislature.mi.gov/Bills/Bill?ObjectName=2023-SB-0127 (accessed 18 Dec. 2014), as is its companion bill in the Michigan House, HB 4531, see https://legislature.mi.gov/Bills/Bill?ObjectName=2023-HB-4531 (Accessed 18 Dec. 2024).

[45] MI SB 127 of 2023. Available at: https://www.legislature.mi.gov/Bills/Bill?ObjectName=2023-SB-0127 (Accessed 21 Oct. 2024).

[46] The Michigan Community Foundation Act of 2017 defines “community foundation” as an organization that has existed for 10 years or more; has at least $5,000,000 of assets (MI SB 127 would allow organizations to qualify with assets of $1,000,000 – see footnote 46 for reference); is a 501(c)(3) tax-exempt organization, according to 26 USC 501(c)(3); serves a charitable cause in the region that it operates (e.g., a municipality); has a program to solicit endowment funds from potential donors in the region that it operates; is a public charity, according to 26 CFR 1.170A-9(f); is treated “as a single entity,” according to 26 CFR 1.170A-9(f)(11); does not meet the description in 26 USC 509(a)(3); has a governing body that is independent, reflects the interest of the public, and does not use only one outside entity to appoint its members; continually staffs one or more part-time or full-time employees; and has “an annual independent financial audit.” A community foundation established or incorporated after January 9, 2001 must operate in a Michigan county that is not currently served by another community foundation, or it must be “a geographic component of an existing community foundation.”