Kentucky Notice of ENDOW Kentucky Tax Credit and Certification KRS 141.438
Extracted from PDF file 2023-kentucky-schedule-endow.pdf, last modified January 2023
Notice of ENDOW Kentucky Tax Credit and Certification KRS 141.438SCHEDULE ENDOW NOTICE OF ENDOW KENTUCKY TAX CREDIT AND CERTIFICATION Commonwealth of Kentucky Department of Revenue 2023 See instructions. Attach to Form 720, 720U, PTE, 725, 740, 740-NP, or 741 A Name of Taxpayer B Federal Identification Number or C Kentucky Corporation/LLET Street Address or P. O. Box Telephone City State Social Security Number D Type of Entity: ¨ Individual ¨ General Partnership ¨ Estate Date the Endowment Gift was made to the Approved Foundation M M D D ZIP Code ¨ Trust ¨ Corporation E-mail Contact ¨ Limited Liability Pass-through Entity ¨ Other E / / Account Number (if applicable) F Amount of Endowment Gift Y Y G Date of the Department’s Preliminary Authorization of Credit M M / / H Name of Qualified Community Foundation I Federal Identification Number Telephone Fax Number Street Address or P. O. Box City State or Affiliate Community Foundation D D Y Y ZIP Code J If applicable, name of Permanent Endowment Fund or County-Specific Component Fund receiving the gift Under penalties of perjury, I declare that the Foundation is a qualified community foundation as provided by KRS 147A.310(6); that the endowment gift listed above is held in a permanent endowment as provided by KRS 147A.310(4); and that I have examined this schedule, including all accompanying documents and statements, and to the best of my knowledge and belief, it is true, correct, and complete. By: __________________________________________ Date: _________________________________________ Print Name: ___________________________________ Title: ________________________________________ Signature of Foundation Officer (or designee) Department of Revenue Use Only Endow Kentucky tax credit approved by the Department of Revenue. Amount By: _______________________________________ Date: ___________________ 230330 41A720-S86 (3-23) Page 1 of 2 SCHEDULE ENDOW (2023) INSTRUCTIONS—NOTICE OF ENDOW KENTUCKY TAX CREDIT AND CERTIFICATION Page 2 of 2 The process for finalizing the endowment gift after preliminary authorization is received is set forth in 103 KAR 15:195 Section 4. All questions should be directed to: [email protected]. A taxpayer must attach a copy of the approved Schedule ENDOW to the tax return each year to claim the tax credit against the taxes imposed by KRS 141.020 or 141.040 and 141.0401. The ordering of the credits must be as provided by KRS 141.0205. A partner, member, or shareholder of a pass–through entity must attach a copy of Schedule K-1, Form PTE to the partner’s, member’s, or shareholder’s tax return each year to claim the tax credit. A beneficiary of an estate or trust must attach a copy of Schedule K-1, Form 741, to the beneficiary’s tax return each year to claim the tax credit. Submission Instructions Choose one of the following options to submit the Endow application. E-mail: [email protected] Fax: 502-564-0058 Hand–delivery: Department of Revenue, 1st floor security desk at 501 High Street, Frankfort, Kentucky (call 502-564-8139 and ask for an employee in the Tax Credits Section.) Note: This application contains time-sensitive information; therefore, mailing the application is not recommended. 41A720-S86 (3-23)
More about the Kentucky Schedule ENDOW Corporate Income Tax TY 2023
We last updated the Notice of ENDOW Kentucky Tax Credit and Certification KRS 141.438 in February 2023, so this is the latest version of Schedule ENDOW, fully updated for tax year 2022. You can download or print current or past-year PDFs of Schedule ENDOW directly from TaxFormFinder. You can print other Kentucky tax forms here.
Other Kentucky Corporate Income Tax Forms:
|Form Code||Form Name|
|Form 725||Kentucky Single Member LLC Individually Owned & LLET Return|
|Form PTE Instructions||Kentucky Pass-Through Entity Income and LLET Return - Instructions|
|Form PTE||Kentucky Pass-Through Entity Income and LLET Return|
|Form 720-ES||Kentucky Estimated Tax Voucher - Corporation Income/Limited Liability Entity Tax - Form 41A720ES|
|Form 720S||Kentucky S Corporation Income Tax and LLET Return|
Kentucky usually releases forms for the current tax year between January and April. We last updated Kentucky Schedule ENDOW from the Department of Revenue in February 2023.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of Kentucky Schedule ENDOW
We have a total of ten past-year versions of Schedule ENDOW in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
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