The Community Contribution Tax Credit Program provides a financial incentive (up to 50 percent tax credit or sales tax refund) to encourage Florida businesses to make donations toward community development and housing projects for low-income persons.

The tax credit is easy for a business to receive.  Businesses located anywhere in Florida that make donations to approved community development projects may receive a tax credit of up to 50 percent of the value of the donation.  Businesses may take the credit on Florida corporate income tax, insurance premium tax or as a refund against sales tax (for businesses registered to collect and remit sales taxes with the Department of Revenue).

Before making a donation, please be sure it will qualify. A list of eligible organizations is available from the Department of Economic Opportunity. To receive approval, a business donating to an eligible sponsor need only submit a tax credit application with the Department of Economic Opportunity. In order to claim the tax credit, simply attach proof of the approved donation when you file your state tax return. In order to claim a sales tax refund, submit an Application for a Sales Tax Refund (Form DR-26S). More details on the approval process are contained on page 4. Please refer to the Program Overview.

Non-profit organizations and units of state and local governments may apply to become eligible sponsors and solicit donations under the program by completing the Sponsor Project Application.

This summary is based on Florida Statutes (sections 212.08(5)(p), 220.183 and 624.5105, Florida Statutes). Readers are advised to consult these references for additional details. 

There will be a total of $19 million in state tax credits available for fiscal year 2022-2023. Of the $19 million total, a total of $14.5 million tax credits are available for projects that provide homeownership opportunities for low-income persons or housing opportunities for persons with special needs, and a total of $4.5 million tax credits are available for all other projects. Tax credit applications will be received from July 1 – July 15, 2022, before they are processed and will be approved on a pro rata basis if requested applications exceed tax credit allocations. After July 15, 2022, tax credit applications will be processed on a first-come, first-served basis if tax credits are available.

Donors that are private employers must verify a person’s employment eligibility by using the E-Verify system or by requiring the person to provide the same documentation that is required by the United States Citizenship and Immigration Services on its Employment Eligibility Verification form (Form I-9). For donors that are private employers, please submit the Employment Eligibility document (linked below) and any additional documentation required with the tax credit application.  

For further information, please contact:

Christopher O’Kelley
Department of Economic Opportunity
Division of Strategic Business Development
107 East Madison Street; MSC 80
Tallahassee, Florida 32399
Phone: 850-717-8992
Fax: 850-410-4770
E-mail: Christopher.O’

Additional Resources


  • Christopher O’Kelley

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