Regulations of Connecticut State Agencies — Title 12
Conn. Agencies Regs § 12-638-5
Proof of expenditures for charitable purposes
Official textportal.ct.govlast amended
The proof required under subsection (j) of section 12-632 of the Connecticut
General Statutes shall be submitted to the commissioner, upon request. The proof shall consist of the tax return filed with the Internal Revenue Service for the income year next preceding the income year in which the tax credit is claimed and the tax return so filed for the income year in which the tax credit is claimed. Attached to such returns shall be the schedules which accompanied such returns.
Amendment history
August 24, 1987; amended April 11, 2006
Source: official regulations index (title 12 publishes as one PDF)
Nearby sections (25 sections)
- 12-574-F65 · Pari-mutuel accounting, reporting and control
- 12-578-1 · Registration and license fees
- 12-584-1 · Disclosure of financial information
- 12-585-1 · Division investigation expenses
- 12-602-1 · Repealed, May 17, 1983
- 12-602-1a · Definitions
- 12-602-2 · Credits and deductions
- 12-629-10
- 12-638-1 · Definitions
- 12-638-2 · Deadlines
- 12-638-3 · Agency overseeing implementation
- 12-638-4 · Repealed, April 11, 2006
- 12-638-5 · Proof of expenditures for charitable purposes
- 12-638-6 · Person required to make expenditures; year in which credit
- 12-638-7 · Carrybacks
- 12-638-8 · Post-project audit
- 12-666-1 · Unreimbursed surcharge; worthless accounts receivable
- 12-689-1 · Definitions
- 12-689-2 · Means of electronic funds transfer approved by the department
- 12-689-3 · Notification of requirement to pay tax by electronic funds
- 12-689-4 · Timely initiation of electronic funds transfer
- 12-690-1 · Persons required by regulation to file documents…
- 12-690(c)-1 · Signature alternative
- 12-700(b)-1 · Connecticut income tax imposed upon nonresident…
- 12-700(c)-1 · Part-year resident individuals