Champion for Children Tax Credit
The Champion for Children Tax Credit, formerly known as Children in Crisis Tax Credit, has been reauthorized effective March 29, 2013. Contributions made on or after January 1, 2013 will be eligible for the tax credit.
What is the Champion for Children (CFC) Tax Credit?
By contributing to a qualified Court Appointed Special Advocate, Child Advocacy Center or Crisis Care Center, Missouri taxpayers:
- Help fund services for children who have experienced or are at risk of abuse or neglect; and
- Can receive a tax credit for up to 50% of the qualified contribution.
What role does Department of Social Services' (DSS) play for this tax credit?
DSS determines which agencies meet the criteria of a "qualified agency" and notifies Department of Revenue. To become a qualified agency, each year interested agencies submit the following items to DSS:
- A completed Agency Eligibility Verification Application (DBF-12 form);
- A copy of their certificate of incorporation;
- Proof of application for or a copy of their tax-exempt status from the Internal Revenue Service; and,
- A brief statement of their primary business functions. Applicants qualify if they submit the appropriate paperwork and meet one of these conditions:
- They are a Court Appointed Special Advocate receiving funding under RSMo 476.777, including an association in Missouri affiliated with a national association organized to provide support to entities receiving funding from the Court Appointed Special Advocate fund.
- They are a Child Advocacy Centers listed in RSMo 210.001, Section 2.
- They are a Crisis Care Center, contracted with the state of Missouri, which provides temporary care for children whose age ranges from birth through 17 years of age whose parents or guardian are experiencing an unexpected and unstable or serious condition that requires immediate action. The Crisis Care Center provides short-term care (usually three to five continuous, uninterrupted days) for children who may be at risk for child abuse, neglect, or involved in an emergency.
Where are these qualified agencies located?
The link below lists where qualified centers are located for the tax year noted on the listing.
View contact information updated 1/22/18