Alabama Donation Check-Offs allow taxpayers to designate all or part of an available tax refund to one or more state-designated funds. These voluntary contributions are made through Schedule DC, which must be attached to the Alabama individual income tax return. The designated funds are established by Alabama law and support various public programs and charitable purposes.
Available Donation Options
- Alabama Senior Services Trust Fund - This fund will assist in the support of programs for the aging in Alabama. If you wish to make a contribution to this program, enter a dollar amount.
- Child Abuse Trust Fund - This fund encourages the direct provision of services to prevent child abuse and neglect. If you wish to make a contribution to this program, enter a dollar amount.
- Alabama Veterans’ Program - This fund provides supportive assistance through nursing and related health care for Alabama ailing and aged veterans of the armed forces who have need of special nursing and related health care services. If you wish to make a contribution to this program, enter a dol lar amount.
- Cancer Research Institute - This fund was established to improve cancer survival rates for patients through research aimed at increasing prevention and treatment. If you wish to make a contribution to this program, enter a dollar amount.
- Other Funds –Schedule DC includes additional legislatively authorized funds. Taxpayers should refer to the current Schedule DC instructions for a complete list of available donation options and contribution requirements..
How to Claim a Donation
- Enter the desired contribution amount on the appropriate line of Schedule DC for each selected fund.
- Attach Schedule DC to the Alabama individual income tax return when filing.
- The designated contribution amount reduces the taxpayer's available refund by the amount contributed.
Eligibility and Important Notes
- Donation check-offs are voluntary and are available to taxpayers with an available refund from which the contribution can be designated.
- Contributions made through Schedule DC are not Alabama income tax credits and do not reduce Alabama taxable income.
- Taxpayers filing Form 40, or Form 40NR may use Schedule DC if they meet the applicable requirements.
- Taxpayers should retain a copy of Schedule DC and supporting records for their tax files.
Source:
Form 40.pdf
Form 40NR.pdf
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.