Ill. Admin. Code tit. 86, pt. 1050 - ILLINOIS GIVES TAX CREDIT ACT

  1. § 1050.100 - Definitions
  2. § 1050.150 - Overview of Illinois Gives Tax Credit Act
  3. § 1050.200 - Tax Credit Awards
  4. § 1050.250 - Contribution Authorization Certificates
  5. § 1050.300 - Approval to Issue Certificates of Receipt
  6. § 1050.350 - Certificates of Receipt
  7. § 1050.400 - Electronic Notice and Filing Requirements; Books and Records
  8. § 1050.450 - Annual Recertification; Revocation

Notes

Ill. Admin. Code tit. 86, pt. 1050
Adopted by Emergency rule at 48 Ill. Reg. 18291, effective 12/12/2024, for a maximum of 150 days; emergency expired 5/10/2025. Adopted at 49 Ill. Reg. 8025, effective 5/23/2025.

AUTHORITY: Implemented and Authorized by Section 170-35 of the Illinois Gives Tax Credit Act [35 ILCS 60/170-35 ].

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