An income tax credit is allowed for contributing to a child placing agency licensed by the North Dakota Department of Health and Human Services (DHS), a nonprofit maternity home located in North Dakota, or a pregnancy help center recognized by DHS.
Qualifications
You must provide a copy of a letter or other document from the qualified organization, or a copy of the front and back of the canceled check(s), to support your contribution(s).
Credit Amounts
The credit is equal to the taxpayer’s contribution made in a tax year to maternity home, child placing agency, or pregnancy help center. The credit may not exceed 50% of the taxpayer’s tax liability (before tax credits) or $2,500, whichever is less. The amount of credit in excess of the limitation may not be carried back or forward.
Application Process
Not Applicable.
How to Claim
If you're filing as a/an: | Claim the credit on: |
| Individual or Sole Proprietor | Schedule MCP, Contributions to a Maternity Home |
| C Corporation | Form 40, Corporation Income Tax Return Schedule MCP |
| S Corporation | Form 60, S Corporation Income Tax Return Schedule MCP |
| Partnership | Form 58, Partnership Income Tax Return Schedule MCP |
| Fiduciary | Form 38, Fiduciary Income Tax Return Schedule MCP |