Do I qualify for the Charity Credit?
If you claimed the Standard Deduction on your federal return, you may claim a credit on your North Carolina return for charitable contributions you made during the year to a qualified organization. You may not claim the credit if you claimed itemized deductions on your federal return.
The credit may not be claimed for contributions for which credits for certain real property donations, gleaned crops, or recycling oyster shells are claimed. This credit may not exceed the tax liability for the tax year, reduced by other tax credits.
The credit may not be claimed for contributions for which credits for certain real property donations, gleaned crops, or recycling oyster shells are claimed. This credit may not exceed the tax liability for the tax year, reduced by other tax credits.
