Bulloch County Sheriff's Foundation
Support the Heroes of the Bulloch County Sheriff's Office
501(c)(3)
We are proud to introduce a new opportunity for community members to support local law enforcement through the Law Enforcement Strategic Support (LESS Crime) Act. This program allows businesses and individual taxpayers to claim a dollar-for-dollar tax credit for contributions made to qualified law enforcement foundations.
Program Benefits:
- Single filers can claim up to $5,000
- Married couples filing jointly can claim up to $10,000
- Qualified C corporations can claim up to 75% of their state tax liability (up to $3 million)
By participating in this program, you not only support the Bulloch County Sheriff’s Office but also ensure that your tax dollars stay right here in Bulloch County. Together, we can invest in the safety, security, and quality of life that make our community an outstanding place to live, work, and raise our families.
Thank you for your commitment to keeping Bulloch County safe. We are grateful for your support and partnership!
Start Here
We are proud to introduce a new opportunity for community members to support local law enforcement through the Law Enforcement Strategic Support (LESS Crime) Act. This program allows businesses and individual taxpayers to claim a dollar-for-dollar tax credit for contributions made to qualified law enforcement foundations.
FAQ's
What is the Law Enforcement Tax Credit?
The Law Enforcement Strategic Support Act allows businesses and individual taxpayers to claim a tax credit for the contributions to a qualified law enforcement foundation (50lc3). Essentially you get to decide if a portion of your state income tax gets to stay in Bulloch County.
How much does the credit allow?
This dollar-for-dollar tax credit program 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.
Is there a cap on how much a law enforcement foundation can receive?
Yes! Each qualified law enforcement foundation can receive up to $3 million. The state cap is $75 million.
How can the Sheriff's Office use the money?
The money can be used for training, education for deputies, equipment, and school safety initiatives. This will help ensure the BCSO hires and retains the best personnel.
If I don't live in the county, can I still choose to give my tax obligation to the Bulloch County Sheriff's Office Foundation?
Yes! You do not have to live in the same county you are selecting your credit to go to.
Is the payment made to the state or to the 50lc3?
It is made payable to the 50lc3 Bulloch County Sheriff’s Foundation.
Can I pay with an E-Check or electronic payment/transfer?
Because this is new for the Sheriff’s Office as well, we are working with our foundation to enable various payment options, including e-payments, but at this time we only accept checks.
If you commit to donate your tax obligation, and get approved, are you required and liable to pay that amount by a certain time?
You have 60 days, or by the last day of the year (whichever is less) to fulfill your payment commitment. However, you are not required to pay that donation if you are not able to. After the 60 days or the last day of the year (whichever is less), your application rolls off and you must re-apply to take advantage of this credit.
If an individual makes a commitment and a corporation makes a $3 million commitment after the individual, does the individual commitment fall off?
No! Commitments are first come first served. The individual’s commitment will stand and the corporation would need to adjust their commitment to meet the $3 million cap.
If I am applying as a C-Corp, S-Corp, LLC, etc., can I also apply as an individual?
Yes! Just as your business/ organization taxes are separate from your personal taxes, your donations are separate as well. However, if your LLC taxes are filed under your personal taxes, you are limited to donate only under that tax return.
S-Corps and LLC's that elected to be treated as a C-Corp in how their taxes are handled and managed by the state, do they also have the higher limits like a C-Corp in their donations?
We are looking into this to get more information.
When does the donation need to be made?
The tax credit is available for each tax year and can be made as early as January 1. It’s important to act quickly, as the opportunity closes once the $75 million cap is reached statewide. To ensure the success of this initiative, we need your support to make contributions as soon as the new year begins.
What year does the credit get applied to?
The program lasts for three years, starting with the 2023 tax year. Your tax credit will apply to the year you make your donation.
What if I need help completing the process?
You can visit the Georgia Department of Revenue’s webpage at dor.georgia.gov/taxes/tax-credits or see the full instructions with easy step-by-step guide above.