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Strong Families Tax Credit


Requirements of Eligible Charitable Organizations: Section 402.62(2), Florida Statutes.

(a) The Department of Children and Families shall designate as an eligible charitable organization an organization that meets all of the following requirements:

  1. Is exempt from federal income taxation under s. 501(c)(3) of the Internal Revenue Code.
  2. Is a Florida entity formed under chapter 605, chapter 607, or chapter 617 and whose principal office is located in this state.
  3. Provides services to:
         a. Prevent child abuse, neglect, abandonment, or exploitation;
          b. Assist fathers in learning and improving parenting skills or to engage absent fathers in being more engaged in their children's lives;
          c. Provide books to the homes of children eligible for a federal free or reduced-price meals program or those testing below grade level in kindergarten through grade 5;
          d. Assist families with children who have a chronic illness or a physical, intellectual, developmental, or emotional disability; or
          e. Provide workforce development services to families of children eligible for a federal free or reduced-price meals program.
  4. Provides to the Department of Children and Families accurate information, including, at a minimum, a description of the services provided by the organization which are eligible for funding under this section; the total number of individuals served through those services during the last calendar year and the number served during the last calendar year using funding under this section; basic financial information regarding the organization and services eligible for funding under this section; outcomes for such services; and contact information for the organization.
  5. Annually submits a statement, signed under penalty of perjury by a current officer of the organization, that the organization meets all criteria to qualify as an eligible charitable organization, has fulfilled responsibilities under this section for the previous fiscal year if the organization received any funding through this credit during the previous year, and intends to fulfill its responsibilities during the upcoming year.
  6. Provides any documentation requested by the Department of Children and Families to verify eligibility as an eligible charitable organization or compliance with this section.

(b) The Department of Children and Families may not designate as an eligible charitable organization an organization that:

  1. Provides abortions or pays for or provides coverage for abortions; or
  2. Has received more than 50 percent of its total annual revenue from the Department of Children and Families, either directly or via a contractor of the department, in the prior fiscal year.

Responsibilities of Eligible Charitable Organizations for the Strong Families Tax Credit: Section 402.62(3), Florida Statutes.

(a) Apply for admittance into the Department of Law Enforcement's Volunteer and Employee Criminal History System and, if accepted, conduct background screening on all volunteers and staff working directly with children in any program funded under this section pursuant to s. 943.0542. Background screening shall use level 2 screening standards pursuant to s. 435.04 and additionally include, but need not be limited to, a check of the Dru Sjodin National Sex Offender Public Website.

(b) Expend 100 percent of any contributions received under this section for direct services to state residents for the purposes specified in subparagraph s. 402.62(2)(a)3.

(c) Annually submit to the Department of Children and Families:

  1. An audit of the eligible charitable organization conducted by an independent certified public accountant in accordance with auditing standards generally accepted in the United States, government auditing standards, and rules adopted by the Auditor General. The audit report must include a report on financial statements presented in accordance with generally accepted accounting principles. The audit report must be provided to the Department of Children and Families within 180 days after completion of the eligible charitable organization's fiscal year; and
  2. A copy of the eligible charitable organization's most recent federal Internal Revenue Service Return of Organization Exempt from Income Tax form (Form 990).

(d) Notify the Department of Children and Families within 5 business days after the eligible charitable organization ceases to meet eligibility requirements or fails to fulfill its responsibilities under this section.

(e) Upon receipt of a contribution, provide the taxpayer that made the contribution with a certificate of contribution. A certificate of contribution must include the taxpayer's name and, if available, its federal employer identification number, the amount contributed, the date of contribution, and the name of the eligible charitable organization.


Process for Becoming Designated or Redesignated as an Eligible Charitable Organization:

Request the attestation template by emailing HQW.Tax.Credit@myflfamiles.com and include a statement that you have read the requirements and responsibilities and wish to apply for consideration.

If designated as an Eligible Charitable Organization, apply for redesignation annually thereafter by requesting the redesignation template.


Process for Tax Payer to Select an Eligible Charitable Organization:

For information on the process for tax payers to select an Eligible Charitable Organization please visit the Florida Department of Revenue here (https://floridarevenue.com/pages/default.aspx)


List of Eligible Charitable Organizations: