What is the LESS Crime Act?
The Law Enforcement Strategic Support (LESS) Act, or LESS Crime Act, allows a taxpayer to receive a tax credit for donations made to qualified law enforcement foundations (QLEF). A QLEF is designated as the sole local law enforcement foundation for a single law enforcement unit and has been certified as such by the state commissioner after receipt of a properly completed application. Under the LESS Crime Act, taxpayers get to decide if a portion of their tax stays in and supports the Union County Sheriff’s Department.
How much does the credit allow?
This dollar-for-dollar tax credit program allows single filers to claim up to $5000, married couples up to $10,000, Subchapter S corporations and partnerships up to $10,000, and qualified C corporations up to 75% of their state tax liability up to $3 million.
Is there a cap on how much a QLEF can receive?
Yes, Each QLEF can receive up to $3 million per calendar year.
How can the Union County Sheriff’s Department use the funds?
The Union County Sheriff’s Department (UCSD) can use the funds for training opportunities, education for police officers, equipment, school safety initiatives, supplemental pay for specialized police officers, the establishment of a mental health crisis intervention team. This will ensure the best personnel possible in Union County.
Is the payment made to the state or to the 501 (c) (3)?
It is made payable to the Union County Sheriff’s Foundation, Inc, following your preapproval from the State of Georgia. Checks may be mailed to:
Union County Sheriff’s Foundation, Inc
378 Beasley Street
Blairsville, Ga 30512
If you commit to donate your tax obligation and get approved, are you required and liable to pay that amount in a certain time?
You have 60 days, or by the last day of the year (whichever is less) to fulfill your obligation. If you do not pay your application rolls off and you must reapply.
If I am applying as a C corp, S corp, LLC, etc, can I also apply as an individual?
Yes! Just as your business and personal taxes are separate, your donations are separate as well. The only exception is if your LLC taxes are filed under your personal taxes, you are limited to that return.
What if I need help completing the process?
You can visit the Georgia Depart of Revenue’s webpage at dor.georgia.gov/taxes/tax-credits or reach out to the UCSF at contact@unioncountysheriffsfoundation.org
Can I give to the Union County Sheriff’s Foundation and not go through the State of Georgia Tax Credit process?
Yes! Mail a check to:
Union County Sheriff’s Foundation, Inc
378 Beasley Street
Blairsville, Ga 30512
Can I give to more than one of the Department of Revenue’s special tax credits?
Yes, but the paperwork is different for each, and you cannot exceed the total for your tax situation.
Addtional Information
If you itemize your taxes, you can itemize this donation.
If you do not, the federal government will allow $1000 for a single person and $2000 for married, as a direct tax credit on your Federal Taxes. You can aggregate all donations made to 501 (c) (3)’s in a year to meet this allowance. So, make a donation of $25 to each of your favorite charities and take advantage of this.
Giving letters will be mailed to donors in January.