A 501(c)(3) supporting the Braselton Police Department
Equip, train, and stand behind the officers who serve Braselton.
The Braselton Police Foundation raises private money for the officers who answer every call in this town. Georgia credits qualifying gifts against your state income tax, dollar for dollar.
Georgia Qualified Law Enforcement Donation Credit
A credit, not a deduction.
Under O.C.G.A. § 48-7-29.25, Georgia taxpayers can redirect part of what they already owe the state to a certified law enforcement foundation. The Braselton Police Foundation is certified. A deduction lowers your taxable income; this lowers your Georgia tax bill itself, dollar for dollar, up to the limits below.
Annual credit limits
Tax year 2026| Who you file as | You contribute | Georgia credits back |
|---|---|---|
| Single or head of household | $5,000 | $5,000 |
| Married, filing jointly | $10,000 | $10,000 |
| Business owner Member of an LLC, S corporation shareholder, or partner in a partnership | $10,000 | $10,000 |
| Corporation Other corporations and entities | Varies | 75%of Georgia income tax liability, or the amount contributed, whichever is less |
The credit is available for tax years through 2027. Georgia caps the program at $75 million per year statewide and limits each foundation to $3 million per year, awarded first come, first served. The credit you claim cannot exceed your Georgia income tax liability, though unused credits generated in 2025 and later may be carried forward three years. Every contribution must be pre-approved by the Department of Revenue before you give. The Foundation cannot give tax advice; please confirm your situation with your tax advisor.
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01
Request pre-approval
Submit Form IT-QLED-TP1 through the Georgia Tax Center. The Department of Revenue accepts it no other way.
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02
Wait for the notice
DOR reviews the request and notifies you of the approved amount and your deadline to contribute.
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03
Make the contribution
Give the approved amount to the Foundation within the window stated in your notice.
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04
Receive Form LEF1
The Foundation issues you Form IT-QLED-LEF1 confirming the contribution was received.
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05
Claim it on your return
Attach Form IT-QLED-TP2 to your Georgia income tax return and take the credit.
Planning a credit-eligible gift? Email info@braseltonpolicefoundation.org and we will walk it through with you. Gifts of this size are best sent by check so the full amount reaches the Foundation.
Where the money goes
Three ways your gift reaches the officers on patrol.
The Foundation works in partnership with the Braselton Police Department. Private giving adds to what the Town provides, funding opportunities that help our officers serve this community well.
Equipment
Purchase of the gear officers carry and depend on, from protective equipment to the tools that make a patrol shift safer.
Training
Instruction delivered directly to Braselton officers, expanding the skills and specialized training they bring to every call.
Officer support
Braselton officers meet challenges that come with the badge. The Foundation stands with them, providing support to individual officers when unique needs arise.
Governance
Your neighbors run this foundation.
The Foundation is governed by an unpaid volunteer board of Braselton residents and business owners. It is a separate 501(c)(3) corporation, not a department of the Town.
- Amy BellPresident
- Richard HarperVice President
- Ron BennettSecretary & Treasurer
- Broderick SmithDirector
- Russell SmithDirector
- Kevin ThompsonDirector
- Blake McClendonDirector
Transparency
The record is open.
Donors are entitled to know how a foundation governs itself and where the money lands. These are published as a matter of course.
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Agendas and meeting minutesView the archive →
Approved minutes and agendas from Foundation board meetings.
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Braselton Police Department annual budgetRequest a copy →
The prior year budget of the affiliated law enforcement unit, including total funding received from the Town, published under O.C.G.A. § 48-7-29.25.
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Tax-exempt statusVerify with the IRS →
Braselton Police Foundation, Inc. is exempt under IRC § 501(c)(3). EIN 92-0379786. Contributions are deductible under IRC § 170.
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Form 990Request a copy →
Our annual information return, available for public inspection on request.
Give once. It stays in Braselton.
Every dollar raised here supports the officers of the Braselton Police Department. Any amount helps, and a pre-approved gift may cost you nothing at all.
Donate now Use the Georgia tax credit