Iowa allows taxpayers to make voluntary contributions to designated charitable, educational, and public-purpose funds through the Contributions section of Form IA 1040. These contributions are optional and may be made whether the taxpayer is receiving a refund or owes additional tax. Any amount contributed will reduce the taxpayer's refund or increase the amount of tax due for the tax year.
How to Make a Charitable Contribution Check-Off
Contributions Section of Form IA 1040: Enter the amount you wish to contribute to one or more of the designated funds listed in the Contributions section of Form IA 1040 for the applicable tax year.
No Refund Requirement: You may make a contribution regardless of whether you are entitled to a refund. The contribution will either reduce your refund or increase the balance due.
Tax Treatment: Voluntary check-off contributions are made as part of your Iowa income tax return. If your 2025 Iowa return is filed during calendar year 2026, the contribution generally qualifies as a charitable contribution for federal income tax purposes on your 2026 federal income tax return, subject to applicable federal tax rules.
Amended Returns: If you file an amended Iowa income tax return, you cannot change the charitable contribution election made on your original return.
Fish/Wildlife Fund: You may contribute any amount to the Iowa Fish and Wildlife Protection Fund. Your contribution through this checkoff is the primary support for Iowa's Wildlife Diversity Program which monitors, researches, and manages the state's nongame species of wildlife.
Child Abuse Prevention Fund: Your contributions will go to support the Iowa Child Abuse Prevention Program, which funds crisis and respite child care, parent education, child sexual abuse prevention programs, and young parent support.
Source:
Form IA 1040
Disclaimer: Always verify details with the most current Federal or State Department of Revenue Forms and Instructions. For complex tax situations, consult a CPA or tax attorney.