IT-228: Contributions to Certain Funds Credit (2025)
New York · NY DTF · Used for tax years 2025
New York Form IT-228 reports contributions to specified charitable funds and calculates the Contributions to Certain Funds Credit. It includes contributions made directly and a partner’s or beneficiary’s share of contributions, and is submitted with Form IT-201 or IT-203.
Who files this form
Use Form IT-228 to claim the Contributions to Certain Funds Credit. Submit it with Form IT-201 or IT-203.
The credit covers contributions to the specific funds listed on the form:
- The health charitable account and the elementary and secondary education charitable account, for contributions made in the previous tax year.
- Health Research, Inc., State University of New York Impact Foundation, and Research Foundation of the City University of New York, for contributions made during the tax year.
If you were a partner in a partnership or a beneficiary of an estate or trust and received a share of the credit from that entity, complete Schedule C.
What you'll need
Have the following information ready to complete the form:
- Your name and identifying number as shown on your return.
- Amounts contributed to the two Schedule A charitable accounts in the previous tax year.
- Certificates of receipt from the Schedule B organizations, including the contribution amounts and tax receipt numbers.
- For a partnership, estate, or trust share: the entity's name, type, EIN, and your share of contributions.
- Your tax due before credits and the credits applied before this credit.
If you have more than three certificates of receipt from any one of the Schedule B organizations, attach additional forms and mark the box indicated on Form IT-228.
How to file
Submit Form IT-228 with Form IT-201 or IT-203.
- Report previous-tax-year charitable gifts trust fund contributions in Schedule A and current-tax-year contributions in Schedule B.
- Complete Schedule C if you received a share of the credit from a partnership, estate, or trust. Transfer line 10 to line 3 and line 11 to line 8.
- Calculate the credit in Schedule D. Multiply total contributions on line 12 by 85%. The credit used on line 18 is the smaller of the total credit on line 14 or net tax on line 17.
- Enter Schedule B tax receipt numbers in Schedule E.
- Enter the line 18 amount and code 228 on Form IT-201-ATT, line 2, or Form IT-203-ATT, line 3.
The supplied form does not provide a mailing address or e-file directions.
Common mistakes
- Claiming contributions to other funds. Only contributions to the specific funds on lines 1, 2, 5, 6, and 7 qualify. Claims for contributions to other funds will be denied and may delay processing of your return.
- Leaving out tax receipt numbers in Schedule E. Missing tax receipt numbers may delay or disqualify your credit.
Questions people ask
Which contribution year belongs in each schedule?
Schedule A is for charitable gifts trust fund contributions made in the previous tax year. The credit is allowed for the tax year after those contributions were made. Schedule B is for contributions made during the tax year.
How much is the credit?
The credit rate is 85% of total contributions reported on line 12. The amount you can use for the current tax year is the smaller of that credit or your net tax on line 17.
Can I report a share received from a partnership, estate, or trust?
Yes. Complete Schedule C for each entity from which you received a share of the credit. Use P for a partnership or ET for an estate or trust, and provide the entity's name, EIN, and your share of contributions.
What if I have more than three certificates of receipt from one organization?
Attach additional forms and mark an X in the box provided on Form IT-228.
Where do I report the credit amount?
Enter the amount from line 18 and code 228 on Form IT-201-ATT, line 2, or Form IT-203-ATT, line 3.