Donations to Youth and Rehabilitation Charities

Idaho allows you to donate money or goods to certain organizations focused on youth and rehabilitation while reducing the amount of Idaho income tax you owe. This is a tax credit you can take even if you don’t itemize.

Idaho has a different tax credit for donations to educational and cultural organizations. See Donations to Educational Charities.

Contributions and taxes

The credit applies only to contributions to the Idaho organizations in the next section. Contributions are reduced by the value of anything you received in return such as food, entertainment, or merchandise.

You can claim the credit on your Idaho income tax return for the year when you made the contributions.

  • For C and S corporations, the law limits the yearly credit to the smallest of:
    • $500
    • 10% of total income tax or franchise tax owed for the year
    • 50% of the amount donated
  • For all other businesses, individuals, and entities (such as estates and trusts), the law limits the yearly credit to the smallest of:
    • $100 per taxpayer ($200 total for married individuals filing jointly)
    • 20% of total income tax (for example, the amount on Form 40, line 21, for Idaho resident individuals)
    • 50% of the amount donated

Talk to your tax advisor or contact us if you have questions about this credit.

Organizations you can contribute to

For the contributions to count toward this credit, you must make them to one or more of these Idaho organizations:

  • Anchor House, Coeur d’Alene
  • The Arc, Inc., Boise
  • The Children’s Home Society of Idaho, Inc., Boise
  • Children’s Village, Inc., Coeur d’Alene
  • Dawn Enterprises, Inc., Blackfoot
  • Development Workshop, Inc., Idaho Falls
  • Disability Action Center Northwest, Moscow and Coeur d’Alene
  • Gem Youth Services, Inc., Emmett
  • Hope House, Inc., Nampa
  • Idaho Drug Free Youth, Inc., Coeur d’Alene
  • Idaho Elks Rehabilitation Hospital, Inc., Boise
  • Idaho Youth Ranch
  • Kinderhaven, Sandpoint
  • Learning Lab, Inc., Boise
  • Living Independence Network Corporation, Boise and Twin Falls
  • Living Independently for Everyone, Inc., Blackfoot, Idaho Falls, and Pocatello
  • Magic Valley Rehabilitation Services, Inc., Twin Falls
  • New Day Products, Inc., Pocatello
  • Northwest (North Idaho) Children’s Home, Inc.
  • Opportunities Unlimited, Inc., Lewiston
  • Panhandle Special Needs, Inc., Sandpoint
  • Project P.A.T.C.H., Planned Assistance for Troubled Children
  • Shepherd’s Home, Inc., McCall
  • Transitional Employment Services for the Handicapped, Coeur d’Alene
  • Walker Center, Gooding
  • Winchester Occupational Workshop, Winchester
  • Witco Inc., Caldwell
  • Women’s and Children’s Alliance

Laws and rules

Idaho Code section 63-3029C

Idaho  Income Tax Administrative Rule 730