Special Needs Opportunity Program (code AG)

UC §59-10-1041

You may claim a credit for a donation made to the Special Needs Opportunity Scholarship Program. The credit amount is up to 100% of your qualified contribution to an approved scholarship granting organization. To claim this tax credit you must receive a tax credit certificate from the scholarship granting organization, listing the amount of the credit. You may not claim this credit if you claimed the donation as an itemized deduction on your federal return.

Do not send the certificate with your return. Keep the certificate and all related documents with your records.

Note: If the amount of the tax credit listed on your certificate is greater than your tax liability for the current tax year, you may carry forward the excess amount to the next three tax years, or carry the excess amount back to the previous tax year.

For more information or to make a contribution, contact:

Children First Education Fund
Childrenfirsteducationfund.org
info@childrenfirsteducationfund.org
385-204-5331