SUNY Jamestown Community College donors can maximize the impact of their giving in 2026 through the New York State Charitable Tax Credit Program, which offers eligible donors an 85% credit on their New York state taxes.
To qualify, donors must contribute at least $10,000 through the SUNY Impact Foundation and designate JCC as the recipient. New York state then provides a tax credit equal to 85% of the approved gift.
The remaining 15% of the gift is eligible for a New York state tax deduction. That same 15% also may be deductible on federal taxes for donors who itemize.
"This program lets people make a real difference at JCC while keeping more of what they earn,” said Carissa Bentley, executive director of the JCC Foundation. “Very few giving opportunities work this way, and we want our neighbors to know about it.”
To participate, donors must live in New York or owe New York state income taxes. To receive the full benefit, donors should owe at least as much in state taxes as the value of the credit.
Gifts from donor-advised funds, family foundations, IRAs and S corporations are not eligible. Contributions made through the program also cannot be used for scholarships or tuition assistance.
Applications are due Sept. 30 through the SUNY Impact Foundation. Donors will be notified of their approved gift amount and receive payment instructions in early October.
Stock transfers must be initiated by Nov. 21, and all gifts must be received by Nov. 26.
Donors will receive a tax receipt in January, and funds will be distributed to JCC in March.
Eligible gifts range from $10,000 to $100,000. Donors may contribute stock, cash through wire or ACH transfer, or a credit card payment. They also may combine stock and cash. Checks are not accepted.
A 2% processing fee applies to all gifts. Credit card contributions carry an additional 3% fee.
Because funding for the program is capped at $10 million statewide, the college encourages interested donors to apply well before the deadline.
Complete program information and a link to the SUNY Impact Foundation application are available at sunyjcc.edu/NYSTaxCredit.
For more information, contact the JCC Foundation at 716-338-1010 or Foundation@sunyjcc.edu.
The JCC Foundation raises and manages private support for Jamestown Community College. Gifts to the Foundation help fund scholarships, academic programs, equipment and campus facilities.