Rules of Department of Social Services...number blacked out; 4. Money order or cashier’s check—leg- ... All applications and payments must be submitted within twelve (12) months

CODE OF STATE REGULATIONS 1JASON KANDER (7/31/13)Secretary of State

Rules of

Department of Social ServicesDivision 35—Children’s Division

Chapter 100—Tax Credits

Title Page

13 CSR 35-100.010 Residential Treatment Agency Tax Credit...............................................3

13 CSR 35-100.020 Pregnancy Resource Center Tax Credit ................................................12

13 CSR 35-100.030 Developmental Disability Care Provider Tax Credit.................................19


Chapter 100—Tax Credits 13 CSR 35-100

Title 13—DEPARTMENT OFSOCIAL SERVICES

Division 35—Children’s DivisionChapter 100—Tax Credits

13 CSR 35-100.010 Residential TreatmentAgency Tax Credit

PURPOSE: This rule describes the proce-dures for the implementation of section135.1150, RSMo, Residential TreatmentAgency Tax Credit Act.

(1) In general, a qualified residential treat-ment agency may apply for tax credits onbehalf of taxpayers who make cash donationsto the agency. The amount of total creditsavailable to any qualified residential treat-ment agency cannot exceed the total fundsreceived from the Department of Social Ser-vices in the preceding twelve (12) months.Those who donate to qualifying providers areeligible to receive a tax credit up to fifty per-cent (50%) of their donation. Qualified resi-dential treatment agencies that accept thesedonations are required to remit paymentsequivalent to the amount of the tax credit tothe state of Missouri.

(2) Definition of terms—(A) “Certificate,” a tax credit certificate

issued to a taxpayer who makes an eligibledonation to a qualified residential treatmentagency as described under section 135.1150,RSMo;

(B) “Eligible donation,” donations receivedfrom a taxpayer by a qualified residentialtreatment agency that are used solely to pro-vide direct care services to children who areresidents of this state. Direct care servicesinclude, but are not limited to, increasing thequality of care and service for childrenthrough improved employee compensationand training. Eligible donations may includecash, publicly traded stocks and bonds, andreal estate;

(C) “Qualified residential treatment agen-cy,” a residential treatment care facility that—

1. Is licensed under section 210.484,RSMo; and

2. Is accredited by—A. Council on Accreditation (COA);

orB. Joint Commission on Accreditation

of Healthcare Organizations (JCAHO); orC. Commission on Accreditation of

Rehabilitation Facilities (CARF); and3. Is under contract with the Department

of Social Services to provide treatment ser-vices for children who are residents or wardsof residents of this state; and

4. Receives donations. Any agency thatoperates more than one (1) facility or at more

than one (1) location can only be eligible forthe tax credit for eligible donations made tofacilities or locations of the agency which arelicensed and accredited;

(D) “Taxpayer,” any of the following indi-viduals or entities who make eligible dona-tions to a qualified residential treatment agen-cy—

1. A person, firm, partner in a firm,corporation, or a shareholder in an S corpo-ration doing business in the state of Missouri,and subject to the state income tax imposedin Chapter 143, RSMo;

2. A corporation subject to the annualcorporation franchise tax imposed in Chapter147, RSMo;

3. An insurance company paying anannual tax on its gross premium receipts inthis state;

4. Any other financial institution payingtaxes to the state of Missouri or any politicalsubdivision of the state under Chapter 148,RSMo; or

5. Any charitable organization which isexempt from federal income tax and whoseMissouri unrelated business taxable income,if any, would be subject to the state incometax imposed under Chapter 143, RSMo; and

(E) “State tax liability,” any tax liabilitydue under Chapters 147, 148, or 143, RSMo,excluding withholding tax imposed by sec-tions 143.191 to 143.265, RSMo, as identi-fied in section 135.1142, RSMo.

(3) Beginning January 1, 2007, any taxpayerwill be allowed to claim a credit against theirstate tax liability, as defined in subsection(2)(E) of this rule, equivalent to fifty percent(50%) of the eligible donation the taxpayermade to a qualified residential treatmentagency. The amount of the tax credit claimedmay not exceed the amount of the taxpayer’sstate income tax liability in the tax year thatthe credit is being claimed.

(A) Any tax credit that cannot be claimedin the taxable year during which the contri-bution is made, will not be refunded butallowed to be carried forward and usedagainst the taxpayer’s state tax liability forfour (4) subsequent years.

(4) Qualified residential treatment agenciesmust apply for the tax credit on behalf of thetaxpayers. Required information includes:

(A) A complete and accurate ResidentialTreatment Agency Tax Credit Application(Attachment A, included herein). Applica-tions may be obtained by writing to—

Department of Social ServicesAttention: Residential Treatment

Agency Tax CreditPO Box 853Jefferson City, MO 65102-0853;

(B) Verification of accreditation status;(C) A statement attesting to the receipt of

an eligible donation, which includes the fol-lowing information:

1. Taxpayer type and supporting docu-mentation, when applicable;

2. Taxpayer’s name;3. Taxpayer’s identification number;4. Amount of the eligible donation and

supporting documentation, when applicable;5. Amount of anticipated tax credit;6. Date the donation was received by the

agency; and7. Signature of the executive director;

(D) Payment from the qualified residentialtreatment agency equal to the value of the taxcredit for which the application is being sub-mitted. Checks must be made payable to theDepartment of Social Services; and

(E) Verifying documentation must beattached to the tax credit application. Thetype of documentation required will dependon the type of donation. Required documen-tation includes the following:

1. Cash—legible receipt from the resi-dential treatment agency which indicates thename and address of the organization; name,address, and telephone number of the con-tributor; amount and date the contributionwas received; and signature of a representa-tive of the residential treatment agencyreceiving the contribution;

2. Check—photocopy of the canceledcheck, front and back—if not possible thencopy of the original check and a receipt fromthe residential treatment agency including thesame information required of a cash donationas described in paragraph (4)(E)1. of thisrule;

3. Credit card—legible transaction re-ceipt with the name and address of the resi-dential treatment agency; contributor’s name,address, and telephone number; amount anddate the contribution was received; and signa-ture of a representative of the residential treat-ment agency receiving the contribution.Receipts should have the credit card accountnumber blacked out;

4. Money order or cashier’s check—leg-ible copy of the original document with thename and address of the residential treatmentagency; contributor’s name, address, and tele-phone number; amount and date the contribu-tion was received; and signature of a represen-tative of the residential treatment agencyreceiving the contribution;

5. Values of contributed stocks andbonds must be determined by a reputablesource (e.g., Wall Street Journal, New YorkStock Exchange (NYSE), National Associa-tion of Securities Dealers Automated Quota-tions (NASDAQ), etc.). Information required

when submitting applications for tax creditshall include the source and date the stockwas valued and how the bond amount wasdetermined;

6. The value of contributions of realestate shall be equal to the lowest of at leasttwo (2) qualified independent appraisals forcommercial, vacant, or residential propertythat has been determined to have a value ofover twenty-five thousand dollars ($25,000).Commercial, vacant, or residential propertyhaving a value of twenty-five thousand dollars($25,000) or less will require only one (1)appraisal; and

7. Contributions that include a benefit tothe donor—documentation required willdepend on how the type of contribution wasmade (i.e., cash, check, etc.). The sameinformation is required as described in para-graphs (4)(E)1.–4. of this rule. Additionalinformation required includes the type offunction or event from which the benefit wasreceived, description of the benefit received(if an auction item, identify the itemreceived), gross amount of the contribution,fair market value of the benefit, and how thefair market value of the benefit was deter-mined.

(5) All applications and payments must besubmitted within twelve (12) months fromdate the eligible donation was received fromthe taxpayer. Tax credit applications submit-ted more than one (1) year following the dateof the contribution will be void and the rightto the tax credit will be forfeited.

(6) Information required in sections (4) and(5) of this rule, must be submitted to:

Department of Social ServicesAttention: Residential Treatment

Agency Tax CreditPO Box 853Jefferson City, MO 65102-0853.

(7) Total tax credits issued for any qualifiedresidential treatment agency cannot exceedthe total payments made by the Departmentof Social Services to the qualified residentialtreatment agency in the twelve (12) monthspreceding the month the application for thetax credit was received. In the event the totalcredits exceed the total payments made to aqualified residential treatment agency by theDepartment of Social Services, the applica-tion and payment will be returned to the qual-ified residential treatment agency and may beresubmitted by the agency within thirty (30)days of the date the application was returnedor within twelve (12) months from the datethe donation was received by the agency,whichever is later.

(8) Upon receipt of the information requiredin subsection (4)(C) the Department of SocialServices will verify with the Department ofRevenue any outstanding balances due fromtaxpayer’s prior year’s state tax liability. If abalance due is outstanding, the amount of taxcredit issued under this rule will be reducedby that amount.

(9) Upon verification of the informationrequired in sections (4) through (8) of thisrule, the Department of Social Services willissue a certificate to the taxpayer indicatingthe amount of tax credit that was approved.

(A) Certificates will be mailed to the tax-payer at the address provided on the applica-tion submitted by the qualified residentialtreatment agency.

(B) The Department of Social Services willnot provide information regarding taxpayers’state tax liability to unauthorized individuals.

(C) In the event a taxpayer’s tax credit isreduced as a result of delinquent taxes, arefund will not be issued to the qualified res-idential treatment agency.

(10) Approved tax credit certificates will beissued within forty-five (45) days of receipt ofthe completed application submitted by thequalified residential treatment agency.

(11) The owner of a residential treatmentagency tax credit certificate may assign,transfer, sell, or otherwise convey the certifi-cate. The new owner will have the samerights as the original owner. When a certifi-cate is assigned, transferred, sold, or other-wise conveyed, a notarized endorsement mustbe submitted to the Department of Social Ser-vices within thirty (30) days of the date of thetransaction. Information submitted mustinclude:

(A) A complete and accurate Tax CreditTransfer Form (Attachment B, included here-in). Forms may also be obtained by writing tothe address provided in subsection (4)(A) andsection (6) of this rule.

4 CODE OF STATE REGULATIONS (7/31/13) JASON KANDER

Secretary of State

13 CSR 35-100—DEPARTMENT OF SOCIAL SERVICES Division 35—Children’s Division




Secretary of State





Secretary of State





Secretary of State




AUTHORITY: section 135.1150, RSMo Supp.2012.* Emergency rule filed Sept. 18, 2006,effective Oct. 1, 2006, expired March 29,2007. Original rule filed Sept. 18, 2006,effective March 30, 2007. Amended: FiledFeb. 25, 2013, effective Aug. 30, 2013.

*Original authority: 135.1150, RSMo 2006, amended 2007,2012.

13 CSR 35-100.020 Pregnancy ResourceCenter Tax Credit

PURPOSE: This rule describes the proce-dures for the implementation of section135.630, RSMo, Pregnancy Resource CenterTax Credit to reflect the requirements of HB1485 (2006).

(1) In general, a qualified pregnancy resourcecenter may apply for tax credits on behalf oftaxpayers who make contributions to theagency. The amount of tax credit issued maybe equivalent to up to fifty percent (50%) ofthe contribution to the agency. Credits shallnot be less than fifty dollars ($50) and cannotexceed fifty thousand dollars ($50,000) to ataxpayer in a fiscal year. The total amount oftax credits issued under this rule cannotexceed two (2) million dollars in any fiscalyear.

(2) Definitions of Terms.(A) “Contribution,” a donation, with a

value of not less than one hundred dollars($100) of cash, stocks, bonds or other mar-ketable securities, and real property. Ininstances when the donor receives a benefit inconjunction with their contribution (i.e., auc-tions, golf tournaments, etc.), the taxpayerwill be allowed to claim that portion of thedonation that exceeds the fair market value ofthe benefit received. It is the center’s respon-sibility to inform the taxpayer of the netamount of the contribution.

(B) “Director,” the director of the Depart-ment of Social Services.

(C) “Pregnancy resource center,” a non-residential facility located in this state whichis exempt from income taxation under theUnited States Internal Revenue Code and isestablished for the purpose of providing assis-tance to women with unplanned or crisispregnancies, or similar services to encourageand assist women in carrying their pregnan-cies to term. These facilities do not performchildbirths nor do they perform, induce orrefer for abortion. All services are providedin accordance with Missouri statute at no costto clients.

(D) “State tax liability,” in the case of abusiness taxpayer, any liability incurred by

such taxpayer pursuant to the provisions ofChapter 143, RSMo, Chapter 147, RSMo,Chapter 148, RSMo, and Chapter 153,RSMo, exclusive of the provisions relating tothe withholding of tax as provided for in sec-tions 143.191 to 143.265, RSMo, and relat-ed provisions; and in the case of an individu-al taxpayer, any liability incurred by suchtaxpayer pursuant to the provisions of Chap-ter 143, RSMo and excluding sections143.191 to 143.265, RSMo.

(E) “Taxpayer,” person, firm, a partner ina firm, corporation or a shareholder in an Scorporation doing business in the state ofMissouri and subject to the state income taximposed by the provisions of Chapter 143,RSMo, or corporation subject to the annualcorporation franchise tax imposed by the pro-visions of Chapter 147, RSMo, or an insur-ance company paying an annual tax on itsgross premium receipts in this state, or otherfinancial institution paying taxes to the stateof Missouri or any political subdivision ofthis state pursuant to the provisions of Chap-ter 148, RSMo, or an express companywhich pays an annual tax on its gross receiptsin this state pursuant to Chapter 153, RSMo,or an individual subject to the state incometax imposed by the provisions of Chapter143, RSMo.

(3) Effective beginning on January 1, 2007, ataxpayer shall be allowed to claim a tax cred-it against the taxpayer’s state tax liability, inan amount equal to fifty percent (50%) of theamount such taxpayer contributed to a preg-nancy resource center.

(4) The taxpayer shall not be allowed to claima tax credit unless the total amount of suchtaxpayer’s contribution to the center(s) is atleast one hundred dollars ($100) in value.

(5) The amount of the tax credit claimed mustnot be in excess of the taxpayer’s state tax lia-bility for the taxable year that the credit isclaimed and shall not exceed fifty thousanddollars ($50,000) per taxable year.

(6) Any tax credit that cannot be claimed inthe taxable year during which the contribu-tion is made, may be carried over to the nextfour (4) consecutive taxable years until thefull credit has been claimed.

(7) The director will annually develop andmaintain a list of centers which are eligiblefor the Pregnancy Resource Center Tax Cred-it. A copy of the pregnancy resource centerlisting will be made available to taxpayersupon written request to:

Department of Social ServicesAttn: Pregnancy Resource CenterTax Credit ProgramPO Box 863Jefferson City, MO 65102-0863.

(8) Annually, the director will determinewhich facilities in Missouri may be classifiedas pregnancy resource centers for purposes ofthe Pregnancy Resource Center Tax Credit.To be an eligible center for purpose of thePregnancy Resource Center Tax Credit, afacility must meet the definition set forth insubsection (1)(C) of this rule.

(A) In order for the director to make suchdeterminations, centers seeking eligibilitymust submit the following information:

1. A complete and accurate application(Attachment A, included herein). Applica-tions may be obtained by writing to—

Department of Social ServicesAttn: Pregnancy Resource CenterTax Credit ProgramPO Box 863Jefferson City, MO 65102-0863;

2. A copy of certificate of incorporation;3. Verification of Internal Revenue Ser-

vice (IRS) tax-exempt status;4. A brief program description including

the number and ages of women served annu-ally and the capacity of the facility;

5. All information should be submittedto—


(B) All pregnancy resource centers mustestablish their eligibility for the PregnancyResource Center Tax Credit on an annualbasis.

(C) For calendar year 2007 (state fiscalyear 2007), the Department of Social Ser-vices will accept applications for eligibilityalong with the required documentation asstated in subsection (6)(A) of this rulethrough November 15, 2006, to allow centersto establish their eligibility and utilize theavailable tax credit for contributors for the taxyear beginning January 1, 2007.

(D) Beginning state fiscal year 2008 andevery year thereafter, pregnancy resourcecenters must submit an application for eligi-bility along with the required documentationas stated in subsection (6)(A) of this rule nolater than June 1.

(9) Within forty-five (45) days of receipt ofthe required information, the director willmake a determination of eligibility and notify


Secretary of State


the pregnancy resource center of the determi-nation in writing. Upon a determination ofeligibility, a center will automatically beadded to the pregnancy resource center list-ing.

(10) The director shall apportion the totalavailable tax credits equally among all eligi-ble pregnancy resource centers and theapportionment will be effective the first dayof each state fiscal year (FY).

(A) The director shall inform each eligiblepregnancy resource center of its share of theapportioned credits no later than thirty (30)days following July 1 of each fiscal year.

(B) The director shall review the cumula-tive amount of approved tax credits not lessthan quarterly from the first day of each fis-cal year. If a pregnancy resource center failsto use all, or some percentage to be deter-mined by the director, of its apportioned taxcredits during a predetermined period oftime, the director may reapportion theseunused tax credits to those pregnancyresource centers that have used all, or most oftheir apportionment. The director may estab-lish more than one (1) period of time andreapportion more than once during each fis-cal year to the maximum extent possible toensure that taxpayers can claim all the taxcredits possible up to the cumulative amountof tax credits available for the fiscal year.

(C) Within thirty (30) days of any reappor-tionment, the director shall notify those preg-nancy resource centers that would be affectedby the reapportioned tax credit. The directorwill consider comments the pregnancyresource centers submit concerning plannedfuture uses of the agency’s tax credit alloca-tion prior to the end of the thirty (30)-dayperiod. The director’s decision regardingreapportionment shall be final.

(11) The cumulative amount of tax creditsthat may be claimed by taxpayers contributingto the centers shall not exceed two (2) milliondollars in any one (1) fiscal year.

(12) An eligible pregnancy resource centershall report the receipt of any contribution itbelieves qualifies for the tax credit on a formprovided by the director. This form shall sub-sequently be known as the PregnancyResource Center Tax Credit Application(Attachment B, included herein).

(A) Pregnancy resource centers mayrequest the tax credit application by writingto—


(B) Pregnancy resource centers are permit-ted to decline a contribution from a taxpayer.

(C) The tax credit application shall be sub-mitted to the director, by the pregnancyresource center within one (1) calendar yearof the receipt of the contribution. Tax creditapplications submitted more than one (1) yearfollowing the date of the contribution will bevoid and the right to the tax credit will be for-feited.

(D) Verifying documentation must beattached to the tax credit application. Thetype of documentation required will dependon the type of donation. Required documen-tation includes the following:

1. Cash—legible receipt from the preg-nancy resource center, which indicates thename and address of the organization; name,address and telephone number of the contrib-utor; amount of the cash donation and thedate the contribution was received; and a sig-nature of a representative of the pregnancyresource center receiving the contribution;

2. Check—photocopy of the canceledcheck, front and back—if not possible thencopy of the original check and a receipt fromthe pregnancy resource center including thesame information required of a cash donationas described in paragraph (11)(D)1. of thisrule;

3. Credit card—legible transactionreceipt with the name and address of thepregnancy resource center; name, addressand telephone number of the contributor;amount and date the contribution wasreceived; and a signature of a representativeof the pregnancy resource center receivingthe contribution. Receipts should have thecredit card account number blacked out;

4. Money order or cashier’s check—leg-ible copy of the original document with thename and address of the pregnancy resourcecenter; name, address and telephone numberof the contributor; amount of the cash dona-tion and the date the contribution wasreceived; and a signature of a representativeof the pregnancy resource center receivingthe contribution;

5. Values of contributed stocks andbonds must be determined by a reputablesource (e.g. Wall Street Journal, New YorkStock Exchange (NYSE), National Associa-tion of Securities Dealers Automated Quota-tions (NASDAQ), etc.). Information requiredwhen submitting applications for tax creditshall include the source and date the stockwas valued and how the bond amount wasdetermined;

6. The value of contributions of realestate shall be equal to the lowest of at leasttwo (2) qualified independent appraisals for

commercial, vacant or residential propertythat has been determined to have a value ofover twenty-five thousand dollars ($25,000).Commercial, vacant or residential propertyhaving a value of twenty-five thousand dollars($25,000) or less will require only one (1)appraisal;

7. Contributions that include a benefit tothe donor—documentation required willdepend on how the contribution was made(i.e., cash, check, etc.). The same informa-tion is required as described in paragraphs(12)(D)1.–4. Additional information requiredincludes the type of function or event fromwhich the benefit was received, description ofthe benefit received (if an auction item, iden-tify the item received), gross amount of thecontribution, fair market value of the benefit,and how the fair market value of the benefitwas determined.

(13) Tax credits shall be issued in the ordercontributions are received.

(14) The director will verify with the Depart-ment of Revenue any outstanding balancesdue from the taxpayer’s prior year’s state taxliability. If a balance due is outstanding, theamount of tax credit issued under this rulewill be reduced by that amount. The directorshall be subject to the confidentiality andpenalty provisions of section 32.057, RSMo,relating to the disclosure of tax information.

(15) Within forty-five (45) days of receipt ofthe tax credit application, the director willprovide notification of its decision to approvethe application to the following parties:

(A) Taxpayer (notification to the taxpayerwill include the amount of tax credit that wasapproved);

(B) Pregnancy resource center; and(C) Missouri Department of Revenue.




Secretary of State





Secretary of State





Secretary of State


AUTHORITY: section 135.630, RSMo Supp.2006*. Emergency rule filed Sept. 18, 2006,effective Oct. 1, 2006, expired March 29,2007. Original rule filed Sept. 18, 2006,effective March 30, 2007.

*Original authority: 135.630, RSMo 2006.

13 CSR 35-100.030 Developmental Disabil-ity Care Provider Tax Credit

PURPOSE: This rule describes the proce-dures for the implementation of section135.1180, RSMo (2012), Developmental Dis-ability Care Provider Tax Credit Program, toreflect the requirements of HB 1172 (2012).

(1) In general, a qualified developmental dis-ability care provider may apply for tax cred-its on behalf of taxpayers who make dona-tions to the provider as provided herein.Those who donate to qualifying providers areeligible to receive a tax credit up to fifty per-cent (50%) of their donation. Qualified devel-opmental disability care providers that acceptthese donations are required to remit pay-ments equivalent to the amount of the taxcredit to the state of Missouri.

(2) Definition of terms—(A) “Certificate,” a tax credit certificate

issued to a taxpayer who makes an eligibledonation to a qualified developmental disabil-ity care provider as described under section135.1180, RSMo;

(B) “Eligible donation,” eligible donationsmay include cash, publicly traded stocks andbonds, and real estate;

(C) “Qualified developmental disabilitycare provider”—

1. Provides assistance to persons withdevelopmental disabilities;

2. Is accredited by one (1) or more ofthe following:

A. Council on Accreditation (COA);or

B. Joint Commission on Accreditationof Healthcare Organizations (JCAHO); or

C. Commission on Accreditation ofRehabilitation Facilities (CARF); or

3. Is under contract with the Departmentof Social Services or the Department of Men-tal Health to provide treatment services topersons with developmental disabilities; and

4. Receives donations. Any agency thatoperates more than one (1) facility or at morethan one (1) location can only be eligible forthe tax credit for eligible donations made tofacilities or locations of the agency which arelicensed and accredited;

(D) “Taxpayer,” any of the following indi-viduals or entities who make eligible dona-

tions to a qualified developmental disabilitycare provider—

1. A person, firm, partner in a firm,corporation, or a shareholder in an S corpo-ration doing business in the state of Missouri,and subject to the state income tax imposedin Chapter 143, RSMo;

2. A corporation subject to the annualcorporation franchise tax imposed in Chapter147, RSMo;

3. An insurance company paying anannual tax on its gross premium receipts inthis state;

4. Any other financial institution payingtaxes to the state of Missouri or any politicalsubdivision of the state under Chapter 148,RSMo;

5. An individual subject to the stateincome tax imposed in Chapter 143, RSMo;or

6. Any charitable organization which isexempt from federal income tax and whoseMissouri unrelated business taxable income,if any, would be subject to the state incometax imposed under Chapter 143, RSMo; and

(E) “State tax liability,” any tax liabilitydue under Chapters 147, 148, or 143, RSMo,excluding withholding tax imposed by sec-tions 143.191 to 143.265, RSMo.

(3) Beginning January 1, 2012, any taxpayerwill be allowed to claim a credit against theirstate tax liability, as defined in subsection(2)(E) of this rule, equivalent to fifty percent(50%) of the eligible donation the taxpayermade to a qualified developmental disabilitycare provider. The amount of the tax creditclaimed may not exceed the amount of thetaxpayer’s state income tax liability in the taxyear that the credit is being claimed.

(A) Any tax credit that cannot be claimedin the taxable year during which the contri-bution is made, will not be refunded, but willbe allowed to be carried forward and usedagainst the taxpayer’s state tax liability for upto four (4) subsequent years.

(4) Qualified developmental disability careproviders must apply for the tax credit onbehalf of the taxpayers. Acceptable applica-tions for the tax credit require—

(A) A complete and accurate application(Attachment A, included herein). Applica-tions may also be obtained by writing to—

Department of Social ServicesAttention: Developmental Disability

Care Provider Tax CreditPO Box 853Jefferson City, MO 65102-0853;

(B) A statement attesting to the receipt ofan eligible donation, which includes the fol-lowing information:

1. Taxpayer type and supporting docu-mentation, when applicable;

2. Taxpayer’s name;3. Taxpayer’s identification number;4. Amount of the eligible donation and

supporting documentation, when applicable;5. Amount of anticipated tax credit;6. Date the donation was received by the

agency; and7. The signature of the executive direc-

tor of the qualified developmental disabilitycare provider;

(C) Payment from the qualified develop-mental disability care provider equal to thevalue of the tax credit for which the applica-tion is being submitted. Checks must bemade payable to the Department of SocialServices; and

(D) Verifying documentation must beattached to the tax credit application. Thetype of documentation required will dependon the type of donation. Required documen-tation includes the following:

1. Cash—legible receipt from the devel-opmental disability care provider which indi-cates the name and address of the organiza-tion; name, address, and telephone number ofthe contributor; and amount and date the con-tribution was received; signature of a repre-sentative of the developmental disability careprovider receiving the contribution;

2. Check—photocopy of the canceledcheck, front and back—if not possible thencopy of the original check and a receipt fromthe developmental disability care providerincluding the same information required of acash donation as described in paragraph(4)(D)1. of this rule;

3. Credit card—legible transactionreceipt with the name and address of thedevelopmental disability care provider; con-tributor’s name, address, and telephone num-ber; amount and date the contribution wasreceived; and signature of a representative ofthe developmental disability care providerreceiving the contribution. Receipts shouldhave the credit card account number blackedout;

4. Money order or cashier’s check—leg-ible copy of the original document with thename and address of the developmental dis-ability care provider; contributor’s name,address, and telephone number; amount anddate the contribution was received; and sig-nature of a representative of the developmen-tal disability care provider receiving the con-tribution;

5. Values of contributed stocks and bondsmust be determined by a reputable source(e.g., Wall Street Journal, New York StockExchange (NYSE), National Association ofSecurities Dealers Automated Quotations




Secretary of State


(NASDAQ), etc.). Information required whensubmitting applications for tax credit shallinclude the source and date the stock was val-ued and how the bond amount was deter-mined;

6. The value of contributions of realestate shall be equal to the lowest of at leasttwo (2) qualified independent appraisals forcommercial, vacant, or residential propertythat has been determined to have a value ofover twenty-five thousand dollars ($25,000).Commercial, vacant, or residential propertyhaving a value of twenty-five thousand dollars($25,000) or less will require only one (1)appraisal; and

7. Contributions that include a benefit tothe donor—documentation required willdepend on how the type of contribution wasmade (i.e., cash, check, etc.). The sameinformation is required as described in para-graphs (4)(D)1.–4. of this rule. Additionalinformation required includes the type offunction or event from which the benefit wasreceived, description of the benefit received(if an auction item, identify the itemreceived), gross amount of the contribution,fair market value of the benefit, and how thefair market value of the benefit was deter-mined.

(5) All applications and payments must besubmitted within twelve (12) months from thedate the eligible donation was received fromthe taxpayer. The date of submission will bedetermined by the date that the applicationand payment are postmarked. Tax creditapplications submitted more than one (1) yearfollowing the date of the contribution will bevoid and the right to the tax credit will be for-feited.

(6) Information required in sections (4) and(5) of this rule, must be submitted to—

Department of Social ServicesAttention: Developmental Disability Care

Provider Tax CreditPO Box 853Jefferson City, MO 65102-0853.

(7) Upon receipt of the information requiredin subsection (4)(C), the Department ofSocial Services will verify with the Depart-ment of Revenue whether or not the taxpayerhas any outstanding balances due from thetaxpayer’s prior year’s state tax liability. If abalance due is outstanding, the amount of taxcredit issued under this rule will be reducedby that amount.

(8) Upon verification of the informationrequired in sections (4) through (7) of thisrule, the Department of Social Services will

issue a certificate to the taxpayer indicatingthe amount of tax credit that is approved forthe application.

(A) Certificates will be mailed to the tax-payer at the address provided on the applica-tion submitted by the qualified developmentaldisability care provider.

(B) The Department of Social Services willnot provide information regarding taxpayers’state tax liability to unauthorized individuals.

(C) In the event a taxpayer’s tax credit isreduced as a result of delinquent taxes, arefund will not be issued to the qualifieddevelopmental disability care provider.

(9) Approved tax credit certificates will beissued within forty-five (45) days of receipt ofthe completed application submitted by thequalified developmental disability careprovider.

(10) The owner of a developmental disabilitycare provider tax credit certificate mayassign, transfer, sell, or otherwise convey thecertificate. The new owner will have the samerights as the original owner. When a certifi-cate is assigned, transferred, sold, or other-wise conveyed, a notarized endorsement mustbe submitted to the Department of Social Ser-vices within thirty (30) days of the date of thetransaction. Information submitted to effectu-ate such a transfer must include a completeand accurate Department of Social ServicesTax Credit Transfer Form (Attachment B,included herein). Forms may be obtained bywriting to the address provided in subsection(4)(A) and section (6) of this rule.




Secretary of State





Secretary of State





Secretary of State





Secretary of State


AUTHORITY: section 135.1180, RSMo Supp.2012.* Original rule filed Sept. 19, 2012,effective April 30, 2013.

*Original authority: 135.1180, RSMo 2012.

Documents

Rules of Department of Social Services...number blacked out; 4. Money order or cashier’s check—leg- ... All applications and payments must be submitted within twelve (12) months