Nebraska Pregnancy Help Act Tax Credit
Maximize your impact. Reduce your Nebraska income tax.
Nebraska taxpayers can receive a nonrefundable state income tax credit for cash contributions to approved Pregnancy Help Organizations like Assure Women’s Center. Credits are first-come, first-served, so early preparation matters.
Read the State’s Program Details → revenue.nebraska.gov/tax-credits/pregnancy-help-act
How it Works? (Simple Overview)
- Tell us you’re interested (Starting October 1st). Fill out Assure Women’s Center’s Tax Credit Application form. We’ll use your details to prepare your official Form 3152-IC. → Start Here.
- We prepare your form (Mid-December). Assure Women’s Center completes Form 3152-IC (Notification of Intended Tax Credit) on your behalf and emails you to confirm everything is correct and to verify your intention for us to submit in January.
- We submit in January. At the beginning of the year, once the Nebraska Department of Revenue begins accepting applications, we will submit your Form 3152-IC to the Nebraska Department of Revenue in the order the Tax Credit Application forms were received. We’ll notify you when your form is submitted and provide the submission date.
- You make your gift. You’ll have 60 days from the date we submit your application (most likely during the first week of January) to make your donation to Assure Women’s Center. Please wait to make your gift until you hear from us confirming the amount of your approved tax credit.
Important Details
- Who qualifies: Individuals, corporate taxpayers, estates, trusts, partnerships, LLCs, or S corporations engaged in a trade, business, or rental activity.
- Credit amount: Equal to the lesser of (a) your total qualifying contributions or (b) 50% of your Nebraska income tax liability for the year.
- Carryforward: Unused credits can be carried forward up to five years.
- Charitable deduction rule: You may only claim a credit for the portion of your contribution not deducted as a charitable contribution on your federal return.
- Banquet sponsorships: Only the tax-deductible portion of a sponsorship is eligible for the credit; any non-deductible portion must be paid separately and cannot be used for the credit or a charitable deduction.
- First-come, first-served: Credits are limited and allocated in the order applications are submitted to the Department of Revenue.
FAQs
What is Form 3152-IC?
It’s the Notification of Intended Tax Credit the State requires before granting a credit under the Pregnancy Help Act. Assure Women’s Center completes and submits this on your behalf (with your permission).
How much can I claim?
Your credit equals the lesser of (1) your total qualifying contributions to approved organizations or (2) 50% of your Nebraska income tax liability for that year.
Can I still take a charitable deduction?
You can’t claim both a federal charitable deduction and a Nebraska credit for the same dollars. If you deduct part of your gift on your federal return, that portion cannot also be used for the state credit.
How do banquet sponsorships work with the credit?
Only the tax-deductible portion of a sponsorship is eligible. Any non-deductible benefits (e.g., meals, tickets, perks) must be paid separately and do not qualify for the credit or a deduction.
When should I donate?
After Assure Women’s Center submits your Form 3152-IC and the State approves the credit, you have 60 days from the submission date to make your gift.
Who can participate?
Individuals and a range of business entities (corporations, estates, trusts, partnerships, LLCs, S corps) engaged in a trade, business, or rental activity.
Is there a cap or limited funds?
Yes. Credits are limited statewide and awarded first-come, first-served based on the State’s timestamp of submissions made by organizations on behalf of donors.
Questions?
Contact Sherilyn Park, Development Manager, at sherilyn@assureomaha.com.