Ill. Admin. Code tit. 86, pt. 1050

Illinois Gives Tax Credit Act

AUTHORITY: Implemented and Authorized by Section 170-35 of the Illinois Gives Tax Credit Act [35 ILCS 60/170-35]. SOURCE: Adopted by Emergency rule at 48 Ill. Reg. 18291, effective December 12, 2024, for a maximum of 150 days; emergency expired May 10, 2025; adopted at 49 Ill. Reg. 8025, effective May 23, 2025.DEPARTMENT OF REVENUE

1050.100Definitions 1050.150Overview of Illinois Gives Tax Credit Act 1050.200Tax Credit Awards 1050.250Contribution Authorization Certificates 1050.300Approval to Issue Certificates of Receipt 1050.350Certificates of Receipt 1050.400Electronic Notice and Filing Requirements; Books and Records 1050.450Annual Recertification; Revocation