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Investor Presentaiton

CAPPED CREDITS Individual/Entity Level Cap: annually capped for each taxpayer through a dollar value or based upon income tax liability Aggregate Cap: limits the credit to a specific appropriated amount for that tax year, split between all qualified taxpayers; generally first-come, first-serve Donation Credit Cap: Donation credits are often capped at the individual/entity level (donor) and the organization level (donee/receiving entity) Preapproval: Capped credits generally require preapproval, as it is not possible to implement a credit cap via tax returns DEPARTMENT of REVENUE 7

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