Qualified Law Enforcement Donation Tax Credit

The LESS Crime Act Tax Credit allows you to claim a Georgia Income Tax Credit for contributions to a qualified law enforcement foundation, allowing individuals and businesses to invest in programs and initiatives aimed at supporting our local law enforcement agencies and first responders. As a taxpayer, you can support your local public safety foundation and, in turn, receive a dollar-for-dollar tax credit to offset your Georgia income tax liability. 

Both individuals and businesses can help fund these projects and programs that make our neighborhood more secure through the LESS Crime Act Tax Credit. Directing your money toward the Kennesaw Public Safety Foundation through the LESS Crime Act Tax Credit allows you or your business to support your local first responders and create a positive change and difference in the lives of those that serve and protect our community.    

Invest in your community today using the five-step process below! 

2023 Tax Credit Limits—LESS Crime Act allows the following tax credits for annual state income tax liability:

• Single individual or Head of Household: $5,000
• Married Filing Jointly: $10,000
• Limited Liability Company (LLC), or Shareholder of a Subchapter (S) corporation or partner in a partnership: $10,000
• Large corporations: up to 75% of their state income tax

Watch the video above for an explanation on how to request pre-approval for a  Georgia Tax Credit on the Georgia Tax Center Website 

1. Click here to register for pre-approval with the Georgia Tax Center. For step-by-step pre-approval registration instructions watch the video above or download an instruction sheet (pdf)
2. Within 30 days, the Georgia Department of Revenue will send you a letter approving your registration.
3. You will have 60 days from approval to make your payment to the Kennesaw Public Safety Foundation. When sending your check payment, you must include a copy of your approval letter from the Georgia Department of Revenue and state that the payment is for the Less Crime Act Tax Credit. Please send checks and documentation to: Kennesaw Public Safety Foundation, c/o Jacki Osborne, 3735 Cherokee Street, Kennesaw, GA 30144
4. After receiving your payment, Kennesaw Public Safety Foundation will send donors form IT-QLED-LEF1.
5. Beginning January 2024, taxpayers will submit form IT-QLED-TP2 with their 2023 tax filings to receive their credit.