LESS Crime Act Tax Deferment
The Less Crime Act was passed in Georgia in 2022.
See Legislation to Support Law Enforcement Signed by Governor Brian Kemp – Georgia Senate Press Office.
It took nearly 10 months to set up the Oglethorpe County Sheriff’s Foundation and get it listed as a qualified law enforcement entity with the Department of Revenue.
The intent of the legislation is to defer your state tax burden to your local law enforcement foundation to buy equipment, provide training or fund other programs in your community to increase safety. The money would have gone to the state but this legislation gives the taxpayer the power to redirect that money so that it can help the local community.
The foundation is run by a board. The current members of the board are Sheriff David Gabriel, Rocky Miller and Tina White. Sheriff Gabriel is planning on resigning from the board after the first year and the foundation is well on its way. He would be replaced by a community member. If you are interested in serving on the board please let one of the current board members know.
You can defer up to 100% of your State Tax burden each calendar year with the following restrictions:
- $5000 for individuals
- $10,000 for married couples and businesses
- 70% for C corporations
Individuals and businesses donate separately. You will have to set up a separate profile for each on the Georgia Tax Center website.
If your donation exceeds your tax burden for the state, the remaining credit can be carried over to the following year for up to three years.
Additional Links
LESS Crime Act Five-Step Process
1. Click here to register for pre-approval with the Georgia Tax Center. For step-by-step pre-approval registration instructions click here.
2. Within 30 days the Georgia Department of Revenue will send you a letter approving your registration. For approval for the current calendar tax year, submit the registration by December 21 to allow the Department of Revenue time to approve the registration before the end of the year.
3. You will have 60 days from approval to make your payment to the Oglethorpe County Sheriff’s Foundation. If paying with a check, you must include a copy of your approval letter and state that the payment is for the LESS Crime Act Tax Deferment. Please send checks and documentation to the Oglethorpe County Sheriff’s Foundation at:
115 Buddy Faust Rd, Crawford, GA 30630
4. After receiving your payment, the Oglethorpe County Sheriff’s Foundation will send donors form IT-QLED-LEF1.
5. You will submit form IT-QLED-LEF1 and complete form IT-QLED-TP2 and submit copies both along with the original approval letter from the Department of Revenue on your 2023 tax filings to receive the credit.
Please contact Sheriff Gabriel with any questions: