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The Foundation for Appalachian Kentucky

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Endow Kentucky Tax Credit

Endow Kentucky Tax Credit

Did you know?


By making a gift to a new or existing permanent endowment fund at the Foundation for Appalachian Kentucky, you may qualify for a state tax credit in addition to your Federal tax  deduction. This is a tax-wise way to create a lasting legacy and support Kentucky charities, counties or communities forever.

The Endow Kentucky Tax Credit Program makes tax benefits available to donors who give to endowments at the Foundation for Appalachian Kentucky. You may be eligible to receive a tax credit equaling up to 20% of your gift.

Endow Kentucky features a tax credit, which is different than a tax deduction. A tax deduction reduces your taxable income, so the value depends on your income tax bracket. A tax credit lowers your tax bill dollar for dollar, no matter your tax bracket. It can also be carried forward up to five years.

This year, all applications submitted to the Kentucky Department of Revenue between July 1 and July 7 will receive a prorated portion of the Endow Kentucky State tax credit. Credits are available on a first-come, first-serve basis.

A tax credit lowers your tax bill dollar for dollar, no matter your tax bracket.

2026 Endow KY Application

How It Works

  • Apply for the tax credit with the assistance of the Foundation for Appalachian Kentucky. Please submit your application to us by June 23 using the guidance available here. The tax-credit process has a lot of moving parts. We offer this assistance as a service to our donors.
  • Self-apply for the tax credit through the Kentucky Department of Revenue. Carefully follow the guidance on the second page of the 2026 application.
  • Make a gift to a qualified endowment fund at the Foundation for Appalachian Kentucky.
  • Receive a tax credit after your gift is confirmed—up to the amount approved in your application.
    • Example:  A gift of $1,000 can reduce your state tax bill by $200.

Why Give?

Your donation supports local, permanent endowment funds that fuel long-term solutions in our region—whether in education, regional leadership, economic development, or community resilience. With your support, we invest in Appalachian Kentucky’s future for generations to come.

Application Instructions

Starting July 1, applications for the Kentucky Department of Revenue are open for submission. Through June 30, you have the option to send your completed application to Brenna Wallhausser at brenna@appalachianky.org to be submitted on your behalf. We strongly encourage that you send your application prior to June 23 if possible, but June 30 is the official cut-off date.

Sections A-DEnter your demographic information.
Section EThe application date should be on or after July 1.
Section FEnter the amount of your intended gift to an endowed fund.
Section GThe amount entered here is equal to 20% of the amount of the intended endowment gift (Ex. If your intended gift is $5,000, enter $1,000 here). The maximum allowable is $10,000 or $20,000 for married filing jointly.
Section H – IThe Foundation has pre-filled this section for your convenience.
Section JEnter the name of the endowment fund that your intended gift will support. Print and sign your name below this section. (Requires a physical, ink signature.) The date must be July 1 or later.
Consent to ReleasePrint and sign your name. A physical, ink signature is required. The date must be July 1 or later. This section gives the Foundation permission to send you key updates and help usher your application through the process. Optional, but we will not be able to send important reminders and help protect your eligibility if it is not completed.
Prior to July 1:
Have the Foundation Submit on Your Behalf
Send your completed preliminary authorization application to the Foundation no later than June 30, and preferably by June 23. This gives us time to review and work with you to make any necessary corrections. Email your completed application to brenna@appalachianky.org. Be sure the consent section is completed. We will submit your application for you on July 1 and send reminders at key points throughout the process that require your attention.

On or After July 1: Please self-submit to the Department of Revenue using the instructions on page 2 of the application.

Application Link

Click the button below to find this year’s Endow KY application.

Endow KY Application

Approval timeline

Approval notifications are typically sent from the Kentucky Department of Revenue within three weeks after July 1.

donation information

To qualify for the tax credit under the Endow Kentucky program, there is no minimum or maximum contribution. However, the maximum allowable tax credit is $10,000 for individuals or $20,000 for married filing jointly. It is crucial not to send your gift with your application; wait for approval first. Once approved, your Endow Kentucky gift must be made within 30 days. Send your donation check to the Foundation for Appalachian Kentucky, specifying the endowment fund from Section J in the memo. Contributions can be made using various assets: publicly traded securities, life insurance policies, IRA qualified charitable distributions, and real estate. You may donate to more than one endowment fund. Contact our Chief Philanthropy Officer for assistance with the process: brenna@appalachianky.org.

Click the button below to see a full list of our qualified endowment funds.

Endowed Funds
ENDOW KY Tax Credit Graphic 2
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T. (606) 439-1357 | 420 Main Street, Hazard, KY 41701 | info@appalachianky.org

 

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