HELP SUPPORT YOUR
LOCAL LAW ENFORCEMENT
About Georgia’s LESS Crime Act
Georgia’s Law Enforcement Strategic Support Act allows both businesses and individual taxpayers to claim a dollar-for-dollar tax credit for the contribution made to a qualified law enforcement foundation. The law allows you to give a portion of your taxes directly to the Jones County Sheriff’s Office Law Enforcement Foundation.
These contributions will allow your Sheriff’s office to obtain invaluable training and equipment to better serve the Jones County community, while giving the taxpayer control of where their tax dollars are spent!
Both Individuals and Businesses Can Contribute and Receive Georgia Income Tax Credit
Each filing category may contribute the actual amount of their State of Georgia Income Tax liability or up to the following caps (whichever amount is less)
Individual or head of household – up to $5,000.00 per tax year
Married or joint filing- up to $10,000.00 per tax year
LLC, Subchapter ‘S’ corporation, or Partnership – up to $10,000.00 per tax year
Corporation – up to 75% the corporation’s income tax liability
Donation Process
Step 1:
Click here to register for pre-approval with the Georgia Tax Center. For step-by-step pre-approval registration instructions Click here.
Step 2:
Within 30 days the Georgia Department of Revenue will send you a letter approving your registration.
Step 3:
You will have 60 days from approval or the end of the calendar year to make your payment to the Jones County Sheriff’s Office Law Enforcement Foundation. When donating, please include a copy of your approval letter and state that the payment is for the “LESS Crime Act Tax Credit”. Please send checks and documentation to the Jones County Law Enforcement Foundation at: PO box 2437 Gray, Ga 31032 (Attn: JCSO LE Foundation).
Step 4:
Once your payment has been received, you will get an envelope in the mail containing Form IT-QLED-LEF1 completed by the JCSO Law Enforcement Foundation confirming we have received your contribution. You will also find a blank copy of Form IT-QLEDTP2 which you will need to fill out and attach to your 2023 tax return when you file in 2024.
Step 5:
Beginning January 2024, taxpayers will submit form IT-QLED-TP2 with their 2023 tax filings to receive their credit.
Or you can choose to donate to the Jones County Law Enforcement Foundation and receive a federal income tax deduction!
All you have to do is make a donation via check or PayPal to receive a receipt to be filed with your tax documents!
LESS Crime Act FAQs
I already have a Georgia Tax Center account, can I use my current account?
YES! If you already have a Georgia Tax Center account for the correct account type you are wanting the tax credit for, use your existing account. You will need to create an account based on what you want the tax credit for. i.e., If you want to qualify for the tax credit as a business, you must create a ‘Business Income Tax’ account. If you want to qualify for the tax credit as an individual or couple, you must create an ‘Individual Income Tax’ account.
What information is needed to create a Georgia Tax Center account?
To create an account, you will select the account type (Business or Individual), verify your identity with your Social Security # and most recent Federal AGI, and enter in your home address and email address.
I already qualified for a different tax credit for another organization, can I also
apply and receive a tax credit under the LESS Crime Act?
Yes, you can qualify for multiple different tax credits within the same tax year.
If I don’t live in the county, can I still choose to give my tax obligation to the Jones County Sheriff’s Foundation?
Yes! You do not have to live in the same county you are selecting your credit to go to.
How will I know if I have been approved for the LESS Crime Act tax credit?
Within 30 days of applying for the tax credit, you will receive a physical letter in the mail from the Georgia Department of Revenue stating your approval status and how much you have been approved for.
If I am applying as a C-Corp, S-Corp, LLC, etc., can I also apply as an individual?
Yes! Just as your business/organization taxes are separate from your personal taxes, your donations are separate as well. However, if your LLC taxes are filed under your personal taxes, you are limited to donate only under that tax return.
When will I need to make my payment to the Jones County Law Enforcement Foundation?
Once you have received your approval letter from the Department of Revenue, you will have 60 days or until the end of the calendar year to make the payment to the Jones County Law Enforcement Foundation.
What forms of payment can be used?
We accept checks mailed to P.O. Box 2437 Gray, GA 31032 or payments made through PayPal. If paying with check, please write 'JCSO LE Foundation' on the check memo.
How do I know what forms I will need when I file my taxes?
Once your payment has been received by the Jones County Law Enforcement Foundation, you will get an envelope in the mail containing Form IT-QLED-LEF1 completed by the Jones County Law Enforcement Foundation confirming we have received your contribution. You will also find a blank copy of Form IT-QLEDTP2 which you will need to fill out and attach to your 2024 tax return when you file in 2025.
I have some questions about the process, who can I talk to?
You can contact Earl Humphries at earl@jcsheriff.org or 478-986-3489.