Public Contribution Credit

A partial income tax credit can be claimed for donations to a qualifying Michigan public institution. The credit is based on cash or the value of the item(s) donated. Values claimed must be supported by written appraisals, trade journals, etc., or by an itemized receipt.

Gifts qualify for credit if given to:

Michigan colleges or universities and their fundraising organizations
The Michigan Colleges Foundation
The State Art in Public Places Fund
The Michigan Historical Center
Michigan public libraries
Michigan public broadcasting stations
A Michigan municipality or a nonprofit corporation affiliated with a Michigan municipality and an art institute in that municipality to benefit the art institute (art institutes are those whose primary function is the displaying and teaching of visual arts)
The State of Michigan for the preservation of state archives

Artwork created by the taxpayer also qualifies for credit if given to:

The State of Michigan for display in public place
A Michigan municipality for public display

Artwork is an original visual creation of quality in any size or shape, in any media, using any materials. Its fair market value must be determined by an independent appraiser when donated.

We will figure the credit which is the smaller of:

50% of the contribution reported, or
$100 ($200 for a joint return).

Treasury may request receipts for credits. Cancelled checks will not be accepted in place of receipts.

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