Medium
An income tax credit is available to a corporation for contributions to the Rural Leadership North Dakota Program conducted by the NDSU Extension Service.
Medium
Qualifications
Corporations that contribute to Rural Leadership North Dakota Program.
Credit Amounts
The credit is equal to 50% of the total contributions made during the tax year. Contributions may be designated for a specific individual. Any unused credit may not be carried over to subsequent tax years.
Application Process
For more information on supporting the Rural Leadership program, please go the NDSU Extension Office programs.
How to Claim
If you're filing as a/an: | Claim the credit on: |
| Individual or Sole Proprietor | Not Applicable |
| C Corporation | Form 40, Corporation Income Tax Return Schedule TC |
| S Corporation | Not Applicable |
| Partnership | Not Applicable |
| Fiduciary | Not Applicable |