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Donate via Georgia LESS Crime Act

2025 Tax Credit Limits

The LESS Crime Act allows the following credits against annual Georgia state income tax liability:

Single or Head of Household $5,000
Married Filing Jointly $10,000
LLC member, S-Corp shareholder, or Partnership partner $10,000
Corporations Up to 75% of GA state tax liability
Actual availability is subject to state program caps and pre-approval.

Donation Steps

Quick links: Georgia Tax Center • Registration Guide (PDF)

Apply for Pre-Approval

  • Visit the Georgia Tax Center.
  • Complete the LESS Crime Act pre-approval application.
  • Select Friends of Milledgeville PD Law Enforcement Foundation as your designated nonprofit.
  • Apply as an individual, married couple, business (LLC/S-Corp/Partnership), or C-Corporation.

Receive Approval

  • Within 30 days, the GA Department of Revenue sends an approval letter.
  • The letter confirms the maximum amount you may contribute.

Make Your Donation

  • You have 60 days from approval (or until Dec 31, whichever is first) to donate.
  • Make checks payable to: Friends of Milledgeville PD Law Enforcement Foundation.
  • Include a copy of your approval letter.
  • Note on your payment: “LESS Crime Act Tax Credit”.

Receive Confirmation Forms

  • We will send: Form IT-QLED-LEF1 (acknowledgement) and Form IT-QLED-TP2 (for filing).

Claim Your Credit

  • File your Georgia return as usual.
  • Attach Form IT-QLED-TP2.
  • Receive a dollar-for-dollar Georgia state tax credit up to the annual limits.

Disclaimer: This information is provided for general guidance and is not tax advice. Please consult your tax advisor regarding your specific situation.