• one-half of the amount donated,
• 20% of the tax on line 22, or
• $100 ($200 on a joint return)

A qualified educational entity includes:

• a nonprofit corporation, fund, foundation, research park, trust, or association organized and operated exclusively for the benefit of Idaho colleges and universities
• a nonprofit, private or public Idaho school (elementary, secondary or higher education) or its foundation
• Idaho education public broadcast system foundations
• the Idaho State Historical Society or its foundation
• an Idaho public library or its foundation
• an Idaho library district or its foundation
• an Idaho public or private nonprofit museum
• the Idaho State Library

Credit For Contributions To Idaho Youth And Rehabilitation Facilities
If you donated cash or goods to a qualified center for independent living, to a youth or rehabilitation facility or its foundation, or to a nonprofit substance abuse center licensed by the Idaho Department of Health and Welfare, you may claim a tax credit.

Your credit is limited to the smallest of:

• one-half of the amount donated,
• 20% of the tax on line 22, or
• $100 ($200 on a joint return)

The qualified youth or rehabilitation facilities and their foundations are:

• Anchor House, Coeur dAlene
• The Arc, Inc., Boise
• The Children's Home Society of Idaho, Inc., Boise
• Dawn Enterprises, Inc., Blackfoot
• Development Workshop, Inc., Idaho Falls
• Gem Youth Services, Inc., Emmett
• High Reachers, Inc., Mountain Home
• Hope House, Inc., Nampa
• Idaho Elks Rehabilitation Hospital, Inc., Boise
• Idaho Youth Ranch
• Kinderhaven, Sandpoint
• Magic Valley Rehabilitation Services, Inc., Twin Falls
• New Day Products, Inc., Pocatello
• Northwest (North Idaho) Childrens Home, Inc.
• Opportunities Unlimited, Inc., Lewiston
• Panhandle Special Needs, Inc., Sandpoint
• Transitional Employment Services for the Handicapped, Coeur dAlene
• Western Idaho Training Co., Inc., Caldwell
• Women's and Children' Alliance
• Winchester Occupational Workshop, Winchester

The following are the qualified centers for independent living:

• Disability Action Center Northwest, Moscow and Coeur d'Alene
• Living Independence Network Corporation, Boise and Twin Falls
• Living Independently For Everyone, Blackfoot, Idaho Falls and Pocatello

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