Schedule Nd-1pg - Planned Gift Tax Credit - 2013
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3Schedule
North Dakota Office of State Tax Commissioner
ND-1PG
Planned gift tax credit
2013
Attach to Form ND-1
Your social security number
Name(s) shown on return
If you are only carrying over an unused credit from 2010, 2011, or 2012, skip lines 1 through 7, and go to line 8.
North Dakota qualified nonprofit organization
Name of qualified nonprofit organization
Name of administering entity, if different from qualified nonprofit organization
Address
Address
State
City
State
City
ZIP Code
ZIP Code
Qualified planned gift
1. Planned gift was given to:
Qualified nonprofit organization
Qualified endowment fund. Enter name of fund
2. Identify the method used to make the planned gift. See the instructions for the eligibility criteria. (Fill in the applicable circle)
Deferred charitable gift annuity
Charitable gift annuity
Charitable remainder unitrust
Charitable lead unitrust
Charitable life estate
Charitable remainder annuity trust
Paid-up life insurance policy
Pooled income fund trust
Charitable lead annuity trust
3
3. Date on which qualified planned gift was completed
MM
DD
YYYY
Calculation of credit
4
4. Charitable contribution portion of planned gifts completed in 2013 tax year
5. Maximum contribution eligible for credit: If married filing jointly, enter $50,000; otherwise,
5
enter $25,000
6
6. Amount of contribution eligible for credit. Enter smaller of line 4 or line 5
7
7. 2013 credit. Multiply line 6 by 40% (.40)
8
8. Unused credit carryover, if any, from prior tax year(s)
9
9. Total available credit. Add lines 7 and 8
10. Amount of line 9 used to reduce tax in 2013. See instructions. Enter this amount on
10
Schedule ND-1TC, line 5
11. Unused credit carryover to 2014
11
Adjustment to North Dakota taxable income
If you are only carrying over an unused credit from 2010, 2011, or 2012, do not complete lines 12 through 16.
However, see "Adjustment to taxable income" in instructions.
12. If you used Form 1040 and itemized your deductions on Schedule A for 2013, did you deduct the planned gift contribution
(on line 4 of this form) as a charitable contribution on Schedule A?
No.
Stop here; no adjustment is required on your 2013 return based on your 2013 contribution.
12
Yes.
Enter the amount deducted on Schedule A (Form 1040)
13. Enter the federal standard deduction that you would have been allowed on your 2013 Form 1040
had you not itemized deductions on Schedule A (Form 1040) - see instructions for amount to
13
enter on this line
14
14. Subtract line 13 from line 12. If result is less than zero, enter -0-
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15. Enter the amount from line 6
16. Adjustment amount. Enter smaller of line 14 or line 15. Enter this amount on Form ND-1, line 4a
16
If you entered an amount on line 4, attach a receipt or statement from the qualified nonprofit organization
acknowledging its I.R.C. § 501(c) status, the planned gift method used, the date and amount of the planned gift,
and, if applicable, the name of the endowment fund.
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