Domestic Violence Shelter Tax Credit

What is the Domestic Violence Shelter Tax Credit?

By donating cash, stock, bonds, real property or other marketable securities to a qualified domestic violence shelter, Missouri taxpayers:

What is a qualified shelter?

(RSMo 455.200)

…attempting to cause or causing bodily injury to a family or household member, or placing a family or household member by threat of force in fear of imminent physical harm…

Qualified shelters meet the following statutory requirements:

How does a domestic violence shelter become a qualified shelter?

To qualify, each year the shelter submits:

Where are the qualified domestic violence shelters located?

The link below lists where qualified domestic violence shelters are located for the current state fiscal year.

View contact information.

What role does Department of Social Services' (DSS) play for this tax credit?

DSS administers the tax credit.

Who can claim this tax credit?

The amount of the claimed tax credit may not exceed the amount of the taxpayer’s state income tax liability for the year the credit is being claimed and can not exceed fifty thousand dollars ($50,000) per taxable year.

Any tax credit that cannot be claimed in the tax year associated with the contribution may be carried forward and used against a taxpayer’s state tax liability for four subsequent years.

How does the credit work?

Note: DSS issues tax credits in the order applications are received.

How are the tax credits redistributed?

Important Domestic Violence Shelter Tax Credit Links: