# 86 Ill. Adm. Code 1000.400: Section 1000.400 Taxpayer Contribution Authorization Certificates

> Illinois · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T86_P1000_S1000_400

## Section

- **Citation:** 86 Ill. Adm. Code 1000.400
- **Heading:** Section 1000.400 Taxpayer Contribution Authorization Certificates
- **Jurisdiction:** Illinois
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Illinois Administrative Code / Title 86 REVENUE / CHAPTER I: DEPARTMENT OF REVENUE / Part 1000 INVEST IN KIDS ACT / Section 1000.400 Taxpayer Contribution Authorization Certificates

## Text

Section 1000.400  Taxpayer Contribution Authorization
Certificates
a)
A
taxpayer shall not be allowed a credit pursuant to the Act for any contribution
to a scholarship granting organization that was made prior to the Department's
issuance of a contribution authorization certificate for the contribution to
the taxpayer.
b)
Prior
to making a contribution to a scholarship granting organization, the taxpayer
shall apply to the Department for a contribution authorization certificate
.
c)
A taxpayer who makes more than one contribution to one or
more scholarship granting organizations must make a separate application for
each contribution authorization certificate.
The application shall
include:
1)
the taxpayer's name,
address and email address;
2)
the amount the
taxpayer will contribute;
3)         the region for which
the contribution will be made;
4)         the SGO to which the
contribution will be made;
5)         an
acknowledgement that no credit may be taken for any qualified contribution for
which the taxpayer claims any portion as a federal income tax deduction; and
6)         an
option permitting the Department to send the taxpayer's name and email address
to the SGO.
d)         Multiple
applications for contribution authorization certificates cannot be made on the
same form.
e)         Applications
shall be reviewed by the Department and shall either be approved or denied.
f)
If
approved,
the Department shall issue contribution authorization
certificates on a first-come, first-served basis based upon the date
and
time
that the Department received the taxpayer's application for the
certificate, subject to
the requirement that credits must be awarded in a
manner that is geographically proportionate to enrollment in recognized
non-public schools in Illinois
as determined under
Section 10(e) of
the Act
(see Section 1000.200(b)(10))
certificates on a first-come, first-served basis based upon the date
and
time
that the Department received the taxpayer's application for the
certificate, subject to
the requirement that credits must be awarded in a
manner that is geographically proportionate to enrollment in recognized
non-public schools in Illinois
as determined under
Section 10(e) of
the Act
(see Section 1000.200(b)(10)).
g)
A
taxpayer's aggregate authorized contribution amount as listed on one or more
contribution authorization certificates issued to the taxpayer shall not exceed
the aggregate of the amounts listed on the taxpayer's application or
applications submitted in accordance with this Section.
h)         A
separate CAC shall be issued for each application submitted in accordance with
this Section.
Each contribution authorization certificate shall include:
1)         the
name and address of the taxpayer as it appears on the application;
2)
the date the certificate
was issued;
3)
the
date by which the authorized contribution listed in the certificate must be
made, which shall be 60 days from the date of the issuance of a contribution
authorization certificate;
A)        Contributions may be made no later than the end of the taxable
year in which the CAC was issued.
B)        For purposes of determining whether a contribution was made 60
days from the date of the issuance of a CAC, the Department will rely on:
i)          the date of receipt by the SGO if the contribution is
physically delivered to the SGO by the taxpayer;
ii)         the postmark date, if deposited in the U.S
y be made no later than the end of the taxable
year in which the CAC was issued.
B)        For purposes of determining whether a contribution was made 60
days from the date of the issuance of a CAC, the Department will rely on:
i)          the date of receipt by the SGO if the contribution is
physically delivered to the SGO by the taxpayer;
ii)         the postmark date, if deposited in the U.S. Mail; or
iii)        the date the contribution was received by, or deposited with,
a common carrier for delivery to the SGO;
4)
the amount of the authorized
contribution;
5)         the region for which
the contribution authorization certificate is issued;
6)         the
name and unique identifier of the SGO the taxpayer has designated as the
recipient of the qualified contribution;
7)         a
statement that no credit may be taken for any qualified contribution for which
the taxpayer claims any portion as a federal income tax deduction; and
8)         a unique identifier for
each CAC issued to the taxpayer.
i)
Each
contribution authorization certificate shall be sent to the taxpayer within 3
business days after its issuance.
j)
A
taxpayer may rescind all or part of an authorized contribution approved under
the Act by providing notice to the Department.
Once a taxpayer has made a
contribution to an SGO and has received a COR from the SGO, the taxpayer cannot
rescind a CAC.
Amounts rescinded shall no longer be deducted from the caps
prescribed in Section 10 of the Act.
(See Section 1000.200.)
k)
The
Department shall maintain on its website a running total of the amount of credits,
in the aggregate and by region
, for which taxpayers may make
applications for contribution authorization certifications. The running total
shall be updated every business day.
[35 ILCS 40/25]

## Nearby sections

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- [86 Ill. Adm. Code 1000.400 Section 1000.400  Taxpayer Contribution Authorization Certificates](https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T86_P1000_S1000_400.md)
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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T86_P1000_S1000_400. Check the current official text before relying on it. Not legal advice.