A brief guideline to the current Montana Qualified Endowment Credit law.
July 1, 2003 through December 31, 2025:
The 2019 Montana Legislature extended the Endowment Tax Credit through 2025. See Senate Bill 111.
Originally enacted in 1997, the Montana Income Tax Credit for Endowed Philanthropy encourages charitable giving to qualified endowments by offering incentives to Montana taxpayers.
An endowment is a fund held by a tax-exempt organization where the principal of the fund is not wholly expendable. Only the interest and appreciation earned in an endowment fund can be used for current operations.
For additional information, visit EndowMontana.
The Montana Department of Revenue Form QEC for claiming the Qualified Endowment Credit is available in PDF format; click on MT Form QEC .
Gifts to Yellowstone Foundation’s Endowment Fund are good for Montana,
good for donors, and good for children in need.
Visit our Planned Giving page or
call us at 1-800-879-0850 for more information.