Illinois Gives: how the charitable tax credit works

Reviewed and updated October 16, 2026

Know which gifts qualify

Illinois Gives provides a state income-tax credit for authorized contributions to qualifying permanent endowment funds held by approved Qualified Community Foundations. The credit is 25% of an eligible contribution, subject to program and taxpayer limits.

A permanent endowment preserves its principal and supports charitable activity through earnings. Donor-advised funds do not qualify under this program. Giving to a Chicago nonprofit can be worthwhile without meeting Illinois Gives requirements; verify the exact recipient and fund before expecting the credit.

Apply before completing the donation

Taxpayers use MyTax Illinois to seek a Contribution Authorization Certificate. The program has annual caps and allocation rules, so authorization depends on availability. An approved foundation must confirm receipt, producing the Certificate of Receipt needed for the credit.

For a simple example, a $4,000 eligible authorized contribution corresponds to a $1,000 Illinois credit, before other limitations. The credit is not a reimbursement of the donation, and the remaining cost still matters to your budget.

Coordinate the return and charitable deduction

The program currently covers tax years ending on or after December 31, 2025, through tax years ending on or before December 31, 2029. Confirm the rules and available allocation for the year of your gift. Preserve both authorization and receipt certificates, proof of payment and the foundation’s acknowledgment.

Federal charitable-deduction treatment may need adjustment when a state credit is received; do not claim the full gift in every tax calculation without review. Ask your preparer to consider the Illinois credit, any carryforward rules and federal treatment together. Decide on the charitable purpose first, then document the tax consequences correctly.

Official sources

• Illinois Department of Revenue: Illinois Gives FAQs

This guide provides general information. The rules depend on the tax year, jurisdiction and your circumstances. Ask our team which filing or planning steps apply to you.