Note: Charitable contributions claimed on the federal Schedule A cannot be claimed as a credit on the Utah return.
Cash contributions made within the tax year to a qualified nonprofit rehabilitation sheltered workshop facility operating in Utah for persons with disabilities are eligible for a nonrefundable credit against Utah income taxes. Check with the workshop to make sure they have a current Day Training Provider License or Day Support Provider Certificate issued by the Department of Human Services. The credit is equal to 50 percent of the total of cash contributions, not to exceed $200. Contributions claimed as a tax credit under this section may not also be claimed as a charitable deduction in determining federal taxable income.
There is no form for this credit. Keep all related documents with your records.
The credit is claimed on TC-40S, Part 4, using code 02. The name of the qualified sheltered workshop must be written on TC-40S in the space provided to claim this credit. The Division of Services for People With Disabilities maintains the list of qualified sheltered workshops, also called Day Support Service Providers. Click here for a list updated as of December 2007.
Division of Services for People with Disabilities
Contract Administrator
120 North 200 West #411
Salt Lake City, UT 84103
(801) 538-4200
http://dspd.utah.gov
