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U.S. State Codes
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Mississippi
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Title 27 - Taxation and Fin...
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Chapter 7 - Income Tax and ...
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Article 2 - Endow Mississippi Program
Article 2 - Endow Mississippi Program
§ 27-7-201. Short title
§ 27-7-203. Legislative purpose
§ 27-7-205. Definitions
§ 27-7-207. Credit against tax imposed by this chapter equal to 25% of qualified contribution to endowed fund at qualified community foundation subject to certain requirements
§ 27-7-209. Allocation of authorized tax credits; maintenance of records that determine priority for awarding tax credits
§ 27-7-211. Development of forms, procedures for review and approval of applications for tax credits, and issuance of tax credits; establishment of reporting and monitoring requirements; monitoring and annual certification of approved tax credits
§ 27-7-213. Tax credits are non-transferable; process for allocation of available tax credits if less than requested; periodic reporting of impact of tax credits