IDAPA 35.01.01.730 — CREDIT FOR CONTRIBUTIONS TO IDAHO YOUTH FACILITIES, REHABILITATION

FACILITIES AND NONPROFIT SUBSTANCE ABUSE CENTERS (RULE 730).
Section 63-3029C, Idaho Code
01.
Qualified Contributions. Contributions must be made in cash or in kind during the taxable year
the credit is claimed. Unpaid pledges do not qualify as contributions. Fees for services provided, room and board, and
similar charges are not contributions.
(4-6-23)
02.
Pass-Through Entities. The credit may be earned by a partnership, S corporation, estate or trust
and passed through to the partner, shareholder, or beneficiary.
(4-6-23)
03.
Effect on Itemized Deductions. The credit allowed does not reduce the amount of charitable
contributions that may be included in itemized deductions.
(4-6-23)