1.At the election of the taxpayer, there must be allowed, subject to the applicable
limitations provided in this subsection, as a nonrefundable credit against the income
tax liability under section 57-38-30 or 57-38-30.3 for the taxable year, an amount equal
to fifty percent of the aggregate amount of charitable contributions made by the
taxpayer during the year to nonprofit private institutions of higher education located
within the state or to the North Dakota independent college fund. The amount
allowable as a credit under this subsection for any taxable year may not exceed fifty
percent of the taxpayer's total income tax under this chapter for the year, or two
thousand five hundred dollars, whichever is less.
2.At the election of the taxpayer, there must be allowed, subject to the ap
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1. At the election of the taxpayer, there must be allowed, subject to the applicable
limitations provided in this subsection, as a nonrefundable credit against the income
tax liability under section 57-38-30 or 57-38-30.3 for the taxable year, an amount equal
to fifty percent of the aggregate amount of charitable contributions made by the
taxpayer during the year to nonprofit private institutions of higher education located
within the state or to the North Dakota independent college fund. The amount
allowable as a credit under this subsection for any taxable year may not exceed fifty
percent of the taxpayer's total income tax under this chapter for the year, or two
thousand five hundred dollars, whichever is less.
2. At the election of the taxpayer, there must be allowed, subject to the applicable
limitations provided in this subsection, as a nonrefundable credit against the income
tax liability under section 57-38-30 or 57-38-30.3 for the taxable year, an amount equal
to fifty percent of the aggregate amount of charitable contributions made by the
taxpayer during the year directly to nonprofit private institutions of secondary
education, located within the state. The amount allowable as a credit under this
subsection for any taxable year may not exceed fifty percent of the taxpayer's total
income tax under this chapter for the year, or two thousand five hundred dollars,
whichever is less.
3. At the election of the taxpayer, there must be allowed, subject to the applicable
limitations provided in this subsection, as a nonrefundable credit against the income
tax liability under section 57-38-30 or 57-38-30.3 for the taxable year, an amount equal
to fifty percent of the aggregate amount of charitable contributions made by the
taxpayer during the year directly to nonprofit private institutions of primary education,
located within the state. The amount allowable as a credit under this subsection for
any taxable year may not exceed fifty percent of the taxpayer's total income tax under
this chapter for the year, or two thousand five hundred dollars, whichever is less.
4. A passthrough entity entitled to a credit under this section must be considered to be
the taxpayer for purposes of this section and the amount of the credit allowed must be
determined at the passthrough entity level. The amount of the total credit determined
at the entity level must be passed through to the partners, shareholders, or members
in proportion to their respective interests in the passthrough entity.
5. For purposes of this section, the term "nonprofit private institution of higher education"
means only a nonprofit private educational institution located in the state of North
Dakota which normally maintains a regular faculty and curriculum, which normally has
a regularly organized body of students in attendance at the place where its educational
activities are carried on, and which regularly offers education at a level above the
twelfth grade. The term "nonprofit private institution of secondary education" means
only a nonprofit private educational institution located in North Dakota which normally
maintains a regular faculty and curriculum approved by the state department of public
instruction, which normally has a regularly organized body of students in attendance at
the place where its educational activities are carried on, and which regularly offers
education to students in the ninth through the twelfth grades. The term "nonprofit
private institution of primary education" means only a nonprofit private educational
institution located in North Dakota which normally maintains a regular faculty and
curriculum approved by the state department of public instruction, which normally has
a regularly organized body of students in attendance at the place where its educational
activities are carried on, and which regularly offers education to students in
kindergarten through eighth grade.
6. For purposes of this section, a taxpayer may elect to treat a contribution as made in
the preceding taxable year if the contribution and election are made not later than the
time prescribed in section 57-38-34 for filing the return for that taxable year, including
extensions granted by the commissioner.