You may take this credit if
• you have made a donation under Section 7.28 of the Illinois Housing Development Act for the development of affordable housing in Illinois, and
• you made the donation in a tax year ending on or after December 31, 2001.
You may also take this credit if it was transferred to you by the donor.
Line 20 – Enter the total amount of your donation to eligible sponsors on the line provided. Multiply this amount by 50 percent (.50), and enter the result on Line 20.