N.D.C.C. § 57-38-01.34 — Corporate credit for contributions to rural leadership North Dakota

There is allowed a credit against the tax imposed by section 57-38-30 in an amount equal to
fifty percent of the aggregate amount of contributions made by the taxpayer during the taxable
year for tuition scholarships for participation in rural leadership North Dakota conducted through
the North Dakota state university extension service. Contributions by a taxpayer may be
earmarked for use by a designated recipient.