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 direct services for at-risk families that do not have an open dependency case.

4. 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.     Assist families with children who have a chronic illness or a physical, intellectual, developmental, or emotional disability; or 
   d.     Provide workforce development services to families of children eligible for a federal free or reduced-price meals program.
5. 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.
6. 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.
7. 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, not including revenue received pursuant to a contract under s. 409.1464, F.S., from a federal, state, or local governmental agency, either directly or via a contractor of such an agency, in the prior fiscal year.