Delaware residents and nonresidents may choose to make voluntary contributions to various Special Funds through their Delaware income tax returns. These contributions support designated state programs and charitable initiatives. Contributions are reported on Schedule III of the applicable tax forms:
- Form PIT-RES for residents
- Form PIT-NON for nonresidents
How to Report Contributions
Delaware allows taxpayers to make voluntary contributions by completing Schedule III of their Delaware income tax return.
- Residents: Use Form PIT-RES (Schedule III).
- Nonresidents: Use Form PIT-NON (Schedule III).
Donors must enter the amount of their contribution next to the designated Special Fund.
The minimum contribution amount is $1 per fund.
The total contributions from Schedule III are carried to the applicable line of the Delaware income tax return, as instructed on the return.
Types of Special Funds
This list is not all-inclusive and should be reviewed in the 2025 Delaware PIT-RES and PIT-NON Instructions for additional details.
A few Special Funds include:
- Delaware's Nongame Wildlife, Endangered Species and Natural Areas Preservation Fund
- Delaware Breast Cancer Education and Treatment Program
- Delaware Veterans Home Fund
- Food Bank of Delaware
- Combined Campaign for Justice
Source:
Delaware Resident Income Tax Return Instructions (PIT-RES) 2025
Delaware Non-Resident Income Tax Return Instructions (PIT-NON) 2025
Disclaimer: Always verify details with the official Federal or State Department of Revenue Forms and Instructions. For complex tax situations, consult a CPA or tax attorney.