Nebraska Pregnancy Help Act

Starting January 1, 2025, Nebraska taxpayers can make a more significant impact while benefiting from the Nebraska Pregnancy Help Act. This Act offers a nonrefundable tax credit for cash contributions to approved pregnancy help organizations, including Catholic Social Services of Southern Nebraska. Click here to visit the Nebraska Department of Revenue's website for more details on the Act.

Why participate?

This Act allows you to support life-affirming care for women and babies while reducing your Nebraska income tax liability. Your generosity will make a difference for life while saving on your taxes. Don’t wait—tax credits are allocated on a first-come, first-served basis, and availability is limited!

Donation process

1. Fill out the short form on this webpage.
2. Be sure to include all the required information, including your intended donation amount.
3. Once we receive your form, we will handle the paperwork and submit your request to the Nebraska Department of Revenue.
4. You’ll be notified to proceed with your donation if you're approved. 
5. You'll have 60 days from the date of submitting your secure form to make your donation.

Important Tax Credit details (from revenue.nebraska.gov)

Any individual; corporate taxpayer; estate or trust; or partnership, limited liability company (LLC), or S corporation carrying on either a trade or business for which deductions would be allowed under IRC § 162 or a rental activity, and that makes one or more contributions to an approved PHO during the tax year is eligible for the nonrefundable tax credit. The nonrefundable tax credit equals the lesser of:

• The total amount of the contributions made to any approved PHO during the tax year; or
• 50% of the income tax liability of the taxpayer for such year. 

Any unused credit may be carried forward for the next five years after the credit was first allowed. The tax credit cannot be carried back. A taxpayer may only claim a credit on the portion of the contribution that was not claimed as a charitable contribution on their federal return.  

When the contribution is made by a partnership, limited liability company, or a subchapter S corporation, the credit must be attributed to each partner, member, or shareholder in the same proportion used to report the partnership’s, limited liability company’s, or S corporation’s income or loss.

Any credit not used by an estate or trust may be attributed to each beneficiary in the same proportion used to report the beneficiary’s income from the estate or trust.

Contributions must be approved by the Nebraska Department of Revenue to qualify.