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Qualified Sheltered Workshop Cash Contribution Credit
Charitable contributions claimed on the federal Schedule A cannot be claimed as a credit on the Utah return. Cash contributions made within the tax year to a qualified nonprofit rehabilitation sheltered workshop facility for persons with disabilities operating in Utah are eligible for a credit against Utah income taxes. Check with the workshop to make sure they have a current Day Training Provider License or Day Support Provider Certificate issued by the Department of Human Services. The credit is equal to 50 percent of the total of cash contributions, not to exceed $200. Contributions claimed as a tax credit under this section may not also be claimed as a charitable deduction in determining net taxable income.
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