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The Children’s Promise Act allows businesses (corporations, partnerships, limited liability companies, and sole proprietorships) to receive tax credits for donations to Educational Services Charitable Organizations such as Winona Christian School.

Beginning with the 2025 calendar year, applications for Mississippi Legislature’s charitable contribution credit programs will only be accepted through the new online system. The Department will not accept a paper application for any calendar year after 2023. For calendar year 2025, the Department will begin accepting applications online on Thursday, January 2, 2025, at 8:00 am central standard time.

Please consider listing Winona Christian School as either your first or second option for the company selection. Keep in mind that there is a statewide cap of $9,000,000 for this program, and the maximum amount any ESCO can receive is $405,000. Once the statewide cap is reached, no additional applications will be approved. Please review the sections below to learn more about taking advantage of these programs.

*Information provided in this email is not tax advice. Please consult a tax professional regarding your specific tax situation.

There will be an “Apply for a Charitable Contribution Credit” link at https://tap.dor.ms.gov to direct users to the online application. Multiple applications can be submitted; however, only one application can be submitted at a time. Once the application has been submitted, a confirmation number along with a summary of the application will be generated and emailed to the email address provided. Further instructions will be included in the letter correspondence sent to the donor within 30 days of receiving the application.

FAQs

When will the online TAP application be available?

The “Apply for a Charitable Contribution Credit” link will be available on the TAP homepage (htps://tap.dor.ms.gov) under the Apply Online section beginning at 12:00 AM on January 2, 2024. However, for the 2024 calendar year, applications submitted before 8:00 AM CST on January 2, 2024, will not be accepted.

How will the time an application is submitted be determined?

The time of submission will be determined using the world clock, Central Standard Time. The world clock may be viewed at the following website: htps://www.timeanddate.com/worldclock/.

Can the application be opened in multiple tabs/windows?

No, the application cannot be opened in multiple tabs or windows on the same computer.

Will the application screen time out?

Yes, the application screen will time out after fifteen (15) minutes of inactivity.

Can the application be completed using any operating system or internet browser?

Yes, the application may be completed using any operating system or internet browser. However, the application is best viewed and completed using the Google Chrome internet browser.

Does the application require a login to be completed? Can the application be completed by someone other than the donor?

No, a login is not required to apply. To complete the application, click on the “Apply for a Charitable Contribution Credit” link and fill in the required fields with the donor’s information. Required fields are indicated with an asterisk (*).

Will the Department confirm that it has received the application?

Yes, a confirmation number will be provided after the application is submitted. If an email address is provided on the taxpayer information screen, a confirmation email will be sent to the address provided. All applicants are encouraged to provide an email address.

Can applications for the 2024 calendar year be submitted by any other method?

No, beginning with the 2024 calendar year, all charitable credit applications will be submitted via the online application on the TAP home page.

Can prior year applications be submitted using the online application?

No, applications for calendar years prior to 2024 are available on the Department’s website at www.dor.ms.gov/charitablecredits. Details on how to submit the application are included in the instructions for each application.