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2025 Gala May 3rd GSW Storm Dome
QUALIFIED LAW ENFORCEMENT DONATION TAX CREDIT
The LESS Crime Act Tax Credit allows you to claim a Georgia Income Tax Credit for contributions to a qualified law enforcement foundation, allowing individuals and businesses to invest in programs and initiatives aimed at supporting our local law enforcement agencies and first responders. As a taxpayer, you can support your local public safety foundation and, in turn, receive a dollar-for-dollar tax credit to offset your Georgia income tax liability.
Both individuals and businesses can help fund these projects and programs that make our neighborhood more secure through the LESS Crime Act Tax Credit. Directing your money toward the Smarr Smith Foundation through the LESS Crime Act Tax Credit allows you or your business to support your local first responders and create a positive change and difference in the lives of those that serve and protect our community.
LESS CRIME ACT TAX CREDIT FIVE-STEP SIGN-UP PROCESS
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Click here to register for pre-approval with the Georgia Tax Center. For step-by-step pre-approval registration instructions download an instruction sheet (pdf)
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Within 30 days, the Georgia Department of Revenue will send you a letter approving your registration.
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You will have 60 days from approval to make your payment to the Smarr Smith Foundation. When sending your check payment, you must include a copy of your approval letter from the Georgia Department of Revenue and state that the payment is for the Less Crime Act Tax Credit. Please send checks and documentation to: Smarr Smith Foundation, c/o Jessi Simmons PO Box 6142 Americus, GA 31709
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After receiving your payment, the Smarr Smith Foundation will send donors form IT-QLED-LEF1.
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Beginning January 2024, taxpayers will submit form IT-QLED-TP2 with their 2023 tax filings to receive their credit.
ABOUT THE FOUNDATION
The Smarr and Smith Foundation honors the relationship between law enforcement professionals and our residents as we live and love in Sumter County.
We insure our officers enjoy the best in tactical gear, training and education as they serve and protect our home.
We cultivate rich relationships and strong community by providing dynamic engagement opportunities for our residents and officers to enjoy as neighbors.
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