Schedule Endow: Notice of Endow Kentucky Tax Credit and Certification (2025)
Kentucky · Kentucky DOR · Used for tax years 2025
Kentucky Schedule ENDOW documents an endowment gift and the related Endow Kentucky tax credit. It reports the gift amount, recipient foundation, and preliminary authorization date, and includes the foundation’s certification and the Department of Revenue’s credit approval.
Who files this form
Taxpayers claiming the Endow Kentucky tax credit must attach a copy of the approved Schedule ENDOW to their tax return each year they claim the credit.
Additional attachment requirements apply to people receiving the credit through another entity:
- Partners, members, or shareholders of a pass-through entity must attach a copy of Schedule K-1, Form PTE, to their return each year they claim the credit.
- Beneficiaries of an estate or trust must attach a copy of Schedule K-1, Form 741, to their return each year they claim the credit.
What you'll need
Have the following information ready to complete Schedule ENDOW:
- Taxpayer name, federal identification number or Social Security number, and Kentucky Corporation/LLET account number, if applicable.
- Taxpayer address, telephone number, email contact, and entity type.
- Date and amount of the endowment gift, plus the date of the Department’s preliminary authorization of credit.
- The qualified community foundation’s or affiliate community foundation’s name, federal identification number, address, telephone number, and fax number.
- The name of the permanent endowment fund or county-specific component fund receiving the gift, if applicable.
The form requires a foundation officer or designee’s signature, date, printed name, and title. To claim the credit on a tax return, use a copy of the approved Schedule ENDOW and any applicable Schedule K-1 described above.
How to file
Complete the taxpayer, gift, and foundation information. Have a foundation officer or designee sign the certification. Leave the Department of Revenue approval area for the department to complete.
Choose one of these methods to submit the Endow application:
- Email: DORTaxCredits@ky.gov
- Fax: 502-564-0058
- Hand delivery: Department of Revenue, 1st floor security desk, 501 High Street, Frankfort, Kentucky. Call 502-564-8139 and ask for an employee in the Tax Credits Section.
Mailing the application is not recommended because it contains time-sensitive information.
To claim the credit, attach a copy of the approved Schedule ENDOW to the applicable tax return. The form lists Forms 720, 720U, PTE, 725, 740, 740-NP, and 741.
Common mistakes
- Mailing a time-sensitive application. The submission instructions recommend against mailing it.
- Forgetting the approved schedule. A copy of the approved Schedule ENDOW must be attached each year the credit is claimed.
- Leaving out a required Schedule K-1. Pass-through entity partners, members, and shareholders must attach Schedule K-1, Form PTE. Estate or trust beneficiaries must attach Schedule K-1, Form 741, each year they claim the credit.
Questions people ask
Who signs the foundation certification?
A foundation officer or designee signs it and provides the date, printed name, and title.
What does the foundation certify?
The signer certifies under penalties of perjury that the foundation is a qualified community foundation, that the gift is held in a permanent endowment, and that the schedule and accompanying documents and statements are true, correct, and complete to the best of the signer’s knowledge and belief.
Where can I find the process for finalizing a gift after preliminary authorization?
The form points to 103 KAR 15:195, Section 4.
Where should I send questions?
The instructions direct all questions to DORTaxCredits@ky.gov.