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LA LA Revenue Ruling 02-020 Fiduciary, Individual, and Corporation Income Tax 2002-11-15

When could Louisiana's credit for donations to assist qualified playgrounds be claimed, and could an unused amount carry forward?

Short answer: The credit was claimable only for the taxable period in which the donation was made. The statute provided no carryforward for any unused credit.

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This page answers the general question as of 2002. Ezel answers yours, under current Louisiana tax law, with citations.

Currency note: this ruling is from 2002
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This is historical 2002 Louisiana guidance on the donation-year and carryforward treatment of the qualified-playground credit under the then-cited La. R.S. 47:6008. Confirm that the credit and its terms remain in effect before relying on it. The ruling does not bind the public and states the Department's position only until later authority supersedes or modifies it.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page as a PDF) is the authoritative source for any reliance.
View original ruling (PDF)

Plain-English summary

The qualified-playground donation credit had to be claimed in the taxable period when the donation was made.

The Department concluded that La. R.S. 47:6008 supplied no carryforward, so an unused amount could not move to a later taxable period.

Common questions

Q: Could a donor choose a later year for the credit?

A: No. The ruling placed the credit in the donation year.

Q: Could an unused credit carry forward?

A: No. The Department said the statute contained no carryforward provision.

Q: Which taxes did the ruling identify?

A: Fiduciary, individual, and corporation income tax.

Citations and references

  • La. R.S. 47:6008 — qualified-playground donation credit and timing analyzed in the ruling
  • LAC 61:III.101.C — Revenue Ruling authority and reliance statement

Source

Original ruling text

Revenue Ruling
No. 02-020
November 15,2002
Fiduciary Income Tax, Individual Income Tax, and Corporation Income Tax
Credit for Donations to Assist Qualified Playgrounds
Purpose: The purpose of this Revenue Ruling is to address when the credit for donations to assist
qualified playgrounds can be claimed and if any unused credit can be carried forward to a
subsequent taxable period.
Analysis/Discussion: The tax credit allowed in La. Rev. Stat. Ann. § 47:6008, provides that it
must be taken in the taxable period in which the donation is made. The statute does not provide for
a carryforward of unused credits.
Conclusion: This credit is only eligible in the year the donation is made to the qualified
playground. There is no provision in the statute for a carryforward of unused credits.
Cynthia Bridges
Secretary
By:

Marcus Gaudet
Tax Research Analyst
Policy Services Division

A Revenue Ruling is written to provide guidance to the public and to Department of Revenue
employees. It is issued under Section 61:III.101(C) of the Louisiana Administrative Code to apply
principles of law to a specific set of facts. A Revenue Ruling does not have the force and effect of
law and is not binding on the public. It is a statement of the department's position and is binding on
the department until superseded or modified by a subsequent change in statute, regulation,
declaratory ruling, or court decision.

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