There are two ways to give:

1. GREATEST NEED
This tax deductible donation will be used to support the areas with the greatest financial needs within the Sheriff’s Office.


2. LESS CRIME TAX CREDIT
This Georgia tax credit provides a dollar for dollar state income tax credit for contributions that will be used specifically for pay supplements and needed equipment.

Contact Us:  michaelmoore@madisonco.us


SUPPORT OUR LOCAL LAW ENFORCEMENT

The mission of the Madison County Sheriff’s Office Foundation is to support our local law enforcement personnel as they work each and every day to keep our families, homes and businesses safe.

Your generous contributions will support our local Sheriff’s Office recruit, retain, train and equip the very best personnel.



Detailed below are two ways to give a contribution.
We strongly encourage you to consult with your tax advisor before giving a charitable contribution of any kind to ensure you are receiving the maximum tax advantage for your gift.

1. GREATEST NEED
Please come to the Madison County Sheriff's Office, or contact Sheriff Moore for a secure contribution to the Foundation. Your gift is tax-deductible like any other charitable contribution. Donations will be used for the area of greatest need at the Sheriff’s Office as determined by the Sheriff and his leadership team.

Contributions are also accepted by mail. Please mail your check payable to:

Madison County Sheriff’s Office Foundation
1436 Hwy 98 West 
 Danielsville, Georgia 30633
Less Crime Tax Credit



2. The Law Enforcement Strategic Support (LESS Crime)

The Law Enforcement Strategic Support (LESS Crime) Act is a state law that allows businesses and individual taxpayers to claim a Georgia state income tax credit for their contributions to qualified law enforcement foundations.

Please consult with your tax advisor before making any charitable contribution, especially those involving state income tax credits as the failure to follow the 5 step process below may result in your tax credit being rejected.


Five-Step Process To Donate & Secure Your State Income Tax Credit
1.CLICK HERE to register for pre-approval with the Department of Revenue’s Georgia Tax Center. For step-by-step pre-approval registration instructions CLICK HERE.

2.Within 30 days the Georgia Department of Revenue will send you a letter approving your registration.

3.After approval, you have 60 days to make your payment via check to the Madison County Sheriff's Office Foundation, Inc. Payments must include a copy of your approval letter. Please mail your check and documents to:

 Madison County Sheriff’s Office Foundation
1436 Highway 98 West 
 Danielsville, Georgia 30633

4.After receiving your payment, the Foundation will mail you the official form IT-QLED-LEFl for your records.
5.With your state income tax filing, please submit form IT·QLED-TP2 to receive your credit.


Please contact us by email at jvaughn@madisonco.us or michaelmoore@madisonco.us with any questions. We will reply as quickly as we can.

For more extensive information and instructions from the Georgia Department of Revenue on applying for the LESS Crime Tax Credit, please click here:
https://dor.georgia.gov/qualified-law-enforcement-donation-credit

KEY TAX CREDIT DETAILS

2023 Tax Credit Limits by category of donor:
•Single individual or head of household: $5,000
•Married couple filing jointly: $10,000

•Limited liability company (LLC), or shareholder of a Subchapter {S) corporation or partner in a partnership: $10,000
•Large corporations: up to 75% of their state income tax

WE STRONGLY RECOMMEND YOU CONSULT WITH YOUR TAX ADVISOR BEFORE MAKING ANY CHARITABLE CONTRIBUTIONS.


FAQS

Please find below answers to some of our most common questions. If you have other questions, please contact us anytime using the information at the bottom of this page. We will get back to you as soon as possible.


Question:
How much does the credit allow?
Answer:

This dollar-for-dollar state income tax credit allows single filers to claim up to $5,000, married couples up to $10,000, and qualified C corporations up to 75% of their state tax liability.

Question:
HOW MUCH CAN A LAW ENFORCEMENT FOUNDATION RECEIVE?
Answer:

Each qualified law enforcement foundation can receive up to $3 million per year. There is a total statewide cap of $75 million per year.

Question:
How will the Sheriffs Office use my contribution?
Answer:

Tax deductible contributions to our Greatest Need fund will be used to support our local Sheriff’s Office and its personnel in a variety of ways. State law requires LESS CRIME Tax Credit donations to be used exclusively for equipment and pay supplements for our local office. The Sheriff and the SO leadership team will make the final decision on all expenditures. Our annual budget and federal filings will be posted on our website for full transparency with the community.

Question:
Can I give from my C-Corp, S-Corp, or LLC and also as an individual?

Answer:

Yes. However, there are many factors to consider when making these contributions. Please consult your tax professional before making a donation to determine the best approach for your charitable giving.

Question:
Who can help me complete this process?
Answer:

The Georgia Department of Revenue's webpage at dor.georgia.gov/taxes/tax-credits offers extensive information on the LESS CRIME Tax Credit. We highly recommend you consult your tax professional before making a donation to determine the best approach for your charitable giving and to guide you in this process.