Cash contributions made within the tax year to a qualified non-profit rehabilitation sheltered workshop facility operating in Utah for persons with a disability may be eligible for a non-refundable credit against Utah income taxes. Check with the workshop to make sure they have a current Day Training Provider License or Day Support Provider Certificate issued by the Department of Human Services.
The credit is equal to the lesser of $200 or 50% of the total of cash contributions donated to qualifying rehabilitation facilities.
Charitable contributions claimed as an itemized deduction on the federal Schedule A may not also be used for this credit on the Utah return.
There is no form for this credit. Keep all related documents with your tax records.
The credit is claimed by entering the allowable credit on Utah TC-40A, Part 4, using code 02. The name of the qualified sheltered workshop must be written on TC-40A in the space provided to claim this credit.
The Division of Services for People with Disabilities maintains the list of qualified sheltered workshops, also called Day Support Service Providers.
Any credit in excess of the tax due will not be refunded, and may not be carried back or carried forward.