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Charitable Contributions
Exemption [63-502.2c]
Exempt charitable contributions of $300 or less received from one or more private, nonprofit charitable organizations in a calendar quarter.
Nonprofit Organization
A nonprofit charitable organization is one which has filed for tax-exempt status under this heading with the state or federal government.
Verification
Verification of the amount and source of a charitable contribution is required to exempt the contribution.
Verification of an organization's nonprofit state is not required, unless questionable, to exempt a charitable contribution.
Calendar Quarters
The calendar quarters to be used when determining an exemption for a charitable contribution are:
- January 1 to March 31
- April 1 to June 30
- July 1 to September 30
- October 1 to December 31
It is anticipated that in the calendar quarter of January to March, the household will receive $100 in January, $100 in February, and $200 in March, for a total of $400 from two private, nonprofit charitable organizations. The $100 in January, $100 in February, and $100 of the $200 in March will be excluded for a total of $300 which can be excluded under this provision. The remaining $100 received in March will be counted as income to the household.
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