Georgia LESS Crime Act Guide
Redirect your Georgia state tax liability to the Milledgeville Police Department. Receive a 100% dollar-for-dollar tax credit.
How to Participate
The Georgia Law Enforcement Strategic Support (LESS) Crime Act was established by Senate Bill 361 to provide a dollar-for-dollar tax credit for contributions made to qualified law enforcement foundations.
Pre-Approval Application
Apply for pre-approval through the Georgia Tax Center (GTC). The Department of Revenue (DOR) typically approves applications within 30 days.
Make Your Contribution
Once you receive your approval letter from the DOR, log in to the Georgia Tax Center (GTC). Select "LESS" and choose the Friends of Milledgeville PD Law Enforcement Foundation as your designated nonprofit to complete your donation.
Receive Documentation
After receiving your gift, the Foundation will provide you with the necessary tax forms (Form IT-QLED-LEF1) to confirm your contribution.
Claim Your Credit
When you file your Georgia state income tax return, attach your documentation to claim your 100% dollar-for-dollar tax credit.
2025 Contribution Limits
| Taxpayer Type | Maximum Annual Credit |
|---|---|
| Single / Head of Household | $5,000 |
| Married Filing Jointly | $10,000 |
| LLC Member / S-Corp Shareholder / Partner | $10,000 |
| Corporations / C-Corps | Up to 75% of GA Tax Liability |
* Note: Credits are available on a first-come, first-served basis until the statewide cap is met.
Ready to Start?
The process is simple and we're here to help you every step of the way.
Tax Disclaimer
This information is for educational purposes only. You should always consult with your tax advisor or CPA to understand how these credits apply to your specific financial situation.