HELP SUPPORT YOUR LOCAL LAW ENFORCEMENT
Georgia’s Law Enforcement Strategic Support Act allows both businesses and individual taxpayers to claim a dollar-for-dollar tax credit for the contribution made to a qualified law enforcement foundation (50lc3). The law allows you to give a portion of your taxes directly to the Barrow County Sheriff’s Office Law Enforcement Foundation.
These contributions will allow your Sheriff’s office to obtain invaluable training and equipment to better serve the Barrow County community.
Both Individuals and Businesses Can Contribute and Receive Georgia Income Tax Credit
- Each filing category may contribute the actual amount of their State of Georgia Income Tax liability or up to the following caps (whichever amount is less)
- Individual or head of household – up to $5,000.00 per tax year
- Married or joint filing- up to $10,000.00 per tax year
- LLC, Subchapter ‘S’ corporation, or Partnership – up to $10,000.00 per tax year
- Corporation – up to 75% the corporation’s income tax liability
Donation Process
STEP 1 Click here to register for pre-approval with the Georgia Tax Center. For step-by-step pre-approval registration instructions Click here.
STEP 2 Within 30 days the Georgia Department of Revenue will send you a letter approving your registration.
STEP 3 You will have 60 days from approval to make your payment to the Barrow County Sheriff’s Office Law Enforcement Foundation. When donating, please include a copy of your approval letter and state that the payment is for the “LESS Crime Act Tax Credit”. Please send checks and documentation to the BCSO Law enforcement foundation at: 233 E Broad St. Winder, GA 30680 (Attn: Law enforcement foundation).
STEP 4 Once your payment has been received, you will get an envelope in the mail containing Form IT-QLED-LEF1 completed by the BCSO Law Enforcement Foundation confirming we have received your contribution. You will also find a blank copy of Form IT-QLEDTP2 which you will need to fill out and attach to your 2023 tax return when you file in 2024.
STEP 5 Beginning January 2024, taxpayers will submit form IT-QLED-TP2 with their 2023 tax filings to receive their credit.
FAQs
If already have a Georgia Tax Center account can I use my current account?
YES, If you already have a Georgia Tax Center account for the correct account type you are wanting the tax credit for, use your existing account. You will need to create an account based on what you want the tax credit for. i.e., If you want to qualify for the tax credit as a business, you must create a ‘Business Income Tax’ account. If you want to qualify for the tax credit as an individual or couple, you must create an ‘Individual Income Tax’ account.
If I need to create a Georgia Tax Center account what information will I need?
To create an account, you will select the account type (Business or Individual), verify your identity with your Social Security # and most recent Federal AGI, and enter in your home address and email address.
I already qualified for a different tax credit for another organization, can I also apply and receive a tax credit under the LESS Crime Act?
Yes, you can qualify for multiple different tax credits within the same tax year.
How will I know if I have been approved?
Within 30 days of applying for the tax credit, you will receive a physical letter in the mail from the Georgia Department of Revenue stating your approval status and how much you have been approved for.
When will I need to make my payment to the BCSO Law Enforcement Foundation?
Once you have received your approval letter from the Department of Revenue, you will have 60 days to make the payment to the foundation.
Contact Us
If you have any questions about this process please reach out to us below
Email: foundation@barrowsheriff.com Call Us: 770-307-3004