A partial income tax credit is allowed when a donation is made by cash or check to a qualifying shelter for homeless persons, a food bank, a food kitchen, or other entity whose primary purpose is to provide overnight accommodation, food, or meals to indigent persons. Donations to organizations such as secondhand stores and churches which provide other services or shelter and food as a secondary purpose do not qualify for this credit.
Contributions qualifying for this credit must be all of the following:
- Cash or check;
- Made to organizations located in Michigan whose primary purpose is to provide food and/or shelter to indigent persons; and
- Deductible as a charitable contribution under the Internal Revenue Code (IRC).
We will figure the credit which is the smaller of:
- 50 percent of the contribution reported on line 22a, or
- $100 ($200 for a joint return).
Note: Contributions designated for a "qualifying organization" (community foundation, homeless shelter, or food bank) and made through United Way also qualify for this credit. If the credit is for a community foundation, be sure to select the appropriate two-digit code number from the drop down.
Treasury may request receipts for credits. Cancelled checks will not be accepted in place of receipts.