Current North Dakota Law*

State Tax Credit for Planned or Deferred Gifts Individuals may receive a state tax credit for a planned gift (e.g., charitable remainder trusts, charitable gift annuities, life insurance policies, etc.) to a qualified N.D. charitable nonprofit or a qualified N.D. endowment. The tax credit is 40% of the charitable deduction allowed by the IRS up to a maximum credit of $10,000 per year per taxpayer or $20,000 per year per couple filing jointly. Effective for taxable years starting in 2007.

State Tax Credit for Endowment Gifts

Businesses (C corporations, S corporations, estates, limited liability companies, trusts and financial institutions) that pay state income tax may receive a 40% credit up to a maximum credit of $10,000 for contributions to a qualified N.D. endowment. Effective for taxable years starting in 2007, except for financial institutions effective in 2011.

Individuals may receive a state tax credit for a contribution of $5,000 or more (lump sum or aggregate in one year) to a qualified N.D. endowment. The tax credit is 40% of the charitable deduction allowed by the IRS up to a maximum credit of $10,000 per year per taxpayer or $20,000 per year per couple filing jointly. Effective for taxable years starting in 2011.

Definitions under State Law

Qualified nonprofit organization – a N.D. incorporated or established 501(c)(3) organization to which contributions qualify for federal charitable income tax deductions with an established business presence or location in North Dakota.

Qualified endowment – a permanent, irrevocable fund (comprising cash, securities, mutual funds or other investment assets established for a specific charitable, religious or educational purpose and invested for the production or growth of income, or both, which may either be added to principal or expended) held by a qualified nonprofit organization, a community foundation or a bank or trust company holding the fund on behalf of a qualified nonprofit organization.

*See ND Century Code 57-38-01.21.

North Dakota Community Foundation

North Dakota Community Foundation

Statewide Endowment Fund

  • Statewide Greatest Needs Fund

Local Community Endowment Funds

  • Adams County Community Foundation
  • Anamoose Area Community Foundation
  • Ashley Community Endowment Fund
  • Bismarck/Mandan Community Foundation
  • Bottineau Community Endowment Fund
  • Bowman/Slope Community Foundation
  • Carrington Community Endowment Fund
  • Casselton Community Endowment Fund
  • Cavalier Community Foundation
  • Clarence Johnson & Eunice Iwen Community Foundation for Arthur, ND
  • Cooperstown Community Foundation
  • Dickinson Area Community Foundation
  • Drayton Area Community Foundation
  • Ellendale Area Community Foundation
  • Emerado Community Endowment Fund
  • Enderlin Area Community Endowment Fund
  • Fairmount Community Endowment Fund
  • Finley Community Endowment Fund
  • Galesburg Area Foundation
  • Garrison Area Community Foundation
  • Glen Ullin Area Community Foundation
  • Golden Valley County Community Foundation
  • Grafton Community Endowment Fund
  • Hankinson Community Endowment Fund
  • Hannaford Area Community Foundation
  • Harvey Area Community Foundation
  • Hatton Area Community Foundation
  • Hebron Community Foundation
  • Hillsboro Community Foundation
  • Hope Area Community Foundation
  • Hurdsfield Community Endowment Fund
  • Jamestown Community Foundation
  • Kenmare Area Community Foundation
  • Killdeer Area Community Foundation
  • Kindred Area Community Foundation
  • Larimore Community Endowment Fund
  • Larry J. Wilwant Fund for Pembina, ND
  • Lisbon Community Endowment Fund
  • Maddock Community Endowment Fund
  • McKenzie County Community Foundation
  • Milnor Community Foundation
  • Minnewaukan Community Endowment Fund
  • Minot Community Endowment Fund
  • Mohall Area Community Foundation
  • Mott-Regent Community Foundation
  • New England Community Foundation
  • New Rockford Community Foundation
  • New Salem Area Community Foundation
  • Oakes Area Community Foundation
  • Park River Community Endowment Fund
  • Parshall Area Community Foundation
  • Pierce County Endowment Fund
  • Richardton Area Community Foundation
  • Richland/Wilkin Community Foundation
  • Rolla Community Endowment Fund
  • Rugby Community Endowment Fund
  • Sherwood / Antler Community Foundation
  • Stanley Area Community Foundation
  • Strasburg Area Community Foundation
  • Tioga Community Foundation
  • Towner County Community Foundation
  • Walhalla Area Community Foundation
  • Westhope Area Community Foundation
  • Williston Area Community Foundation
  • Wishek Area Community Foundation

Nonprofit Endowment Funds

  • ABLE, Inc. Endowment Fund
  • Abused Adult Resource Center Endowment Fund
  • Ashley Public Library Endowment Fund
  • Badlands Ministries Endowment Fund
  • Bethel Lutheran Church Endowment Fund
  • Bismarck Art & Galleries Association Endowment Fund
  • Casselton Parks & Recreation Endowment Fund
  • Catholic Charities North Dakota Endowment Fund
  • Cavalier Jail / Library Building Endowment Fund
  • Cooperstown Bible Camp Endowment Fund
  • Dickinson Rotary Charitable Fund
  • Ellendale Public Schools Foundation Fund
  • Enderlin Museum Endowment Fund
  • Entertainment, Inc. Fund
  • Esmond Jubilee Endowment Fund
  • Farm Rescue Foundation
  • Fellowship of Christian Athletes North Dakota Endowment Fund
  • First Care Health Center Endowment Fund
  • FirstChoice Clinic Endowment Fund
  • FirstChoice Clinic Endowment Fund (BISMARCK)
  • Gateway to Science Endowment Fund
  • Good Samaritan Health Service Fund
  • Harvey Public Library Endowment Fund
  • Herb Boswau Memorial Professional Development Grant Fund
  • Historic Elmwood Endowment Fund
  • HIT, Inc. Endowment Fund
  • Humanities North Dakota Endowment Fund
  • Icelandic Park Fund
  • Icelandic State Park Centennial Project Endowment Fund
  • Icelandic State Park Heritage Building Endowment Fund
  • Kalloch Eunice Gronvold House Endowment Fund
  • Leach Library Fund
  • Linton Hospital Endowment Fund
  • Lisbon Public Library Fund
  • Little Flower Fund
  • Little Flower Fund II Fund
  • Lord of Life Lutheran Church Endowment Fund
  • Mandan Presbyterian Church Endowment Fund
  • Martin's Lutheran Church Endowment Fund
  • McKenzie County Health System Endowment Fund
  • Missouri Slope Areawide United Way Endowment Fund
  • Morton Mandan Public Library Endowment Fund
  • ND Real Estate Educational Fund
  • New England Library Fund
  • New Town Health Support Corporation Endowment Fund
  • North Dakota FFA Foundation Endowment Fund
  • North Dakota Teen Challenge Endowment Fund
  • Northwood Deaconess Health Center Endowment
  • Oberon "55" Club Endowment Fund
  • Pembina County Historial Society Fund
  • Pioneer School Endowment Fund
  • Pioneer Square Endowment Fund
  • Prairie Learning Center Endowment Fund
  • Prairie Public TV Endowment Fund
  • Preservation North Dakota Endowment Fund
  • Pride, Inc. Endowment Fund
  • Red Willow Ministries Endowment Fund
  • Richardton Health Center Foundation Endowment Fund
  • Rural Leadership ND Alumni Foundation
  • Ruth Meiers Hospitality House Endowment Fund
  • Sacred Heart Benedictine Foundation Endowment Fund
  • Sitting Bull College Endowment Fund
  • Skuli Pall Benedictson Endowment Fund
  • Souris Valley United Way-Molly Wallin Endowment Fund
  • St. Anthony's Church Endowment Fund
  • The Bismarck Library Foundation, Inc. Endowment Fund
  • Turtle Mountain Environmental Learning Center Fund
  • United Tribes Technical College Endowment Fund
  • United Way Dickinson Endowment
  • Vision West ND Endowment Fund
  • Volunteer Caregivers for the Elderly Endowment Fund
  • Washburn Volunteer Ambulance Service Endowment Fund
  • Young Life North Dakota (Bismarck) Fund
  • Young Life North Dakota (Native) Fund
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NDANO, working closely with state legislators and nonprofit leaders across the state, successfully led the effort to expand the state tax credit for contributions to endowments during the 2011 legislative session (SB 2160). 

Charitable giving by individuals and businesses in North Dakota builds communities and enriches the lives of North Dakotans by supporting the work of the state’s nonprofits. And North Dakota endowments are investments in North Dakota that provide long-term benefits for our state and its citizens.