Missouri Champion for Children Tax Credit
Eligible donors may qualify for a Missouri state income tax credit equal to 70% of their qualifying donation. Support healing care for children while significantly reducing the actual out-of-pocket cost of your gift.
How the Champion for Children Tax Credit Works
The Champion for Children (CFC) tax credit was named in honor of former Missouri Senator Norma Champion, who introduced the original legislation in 2006 to establish sustainable support for organizations providing frontline child abuse advocacy and crisis care.
Under Section 135.341, RSMo, eligible individuals and corporate entities with Missouri income tax liability can claim a 70% state tax credit on qualifying contributions to accredited Child Advocacy Centers like Children’s Center of Southwest Missouri.
Unlike a standard deduction that merely reduces your taxable income, a tax credit directly offsets your Missouri state income tax bill dollar-for-dollar. For example, a $1,000 donation yields a $700 state tax credit, reducing your net cost to approximately $300.
Program Highlights
- 70% Tax Credit Rate: Directly offsets Missouri state tax owed.
- Minimum Donation: $72 – $100 minimum donation ($50 minimum credit amount).
- Maximum Credit: Up to $50,000 in tax credit per taxpayer per fiscal year.
- 4-Year Carryforward: Unused credits carry forward for up to 4 consecutive years (5 years total).
- Eligible Donors: Individuals, sole proprietorships, partnerships, S-corps, and corporations with MO tax liability.
See the power of a 70% tax credit
Explore how a tax credit compares to a deduction, and use our quick calculator to see your anticipated net expense.
Estimate Your 70% Missouri Tax Credit
Select or enter an amount to see how much of your gift is covered by the Missouri credit.
Minimum qualifying gift: $72–$100. Maximum credit: $50,000 per taxpayer.
Tax Credit vs. Tax Deduction
How they compareA tax credit is significantly more valuable than a standard deduction because it directly lowers taxes owed, rather than simply reducing reportable income.
| Feature | Standard Tax Deduction | 70% MO Tax Credit |
|---|---|---|
| How It Works | Reduces your total reportable taxable income | Reduces dollar-for-dollar taxes owed to Missouri |
| Actual Savings | Fraction of your donation (e.g. 5% state tax bracket = $50 on $1,000) | Direct 70% credit ($700 saved on a $1,000 gift) |
| Impact on Net Cost | Modest savings; most of the contribution is out of pocket | Massive reduction in out-of-pocket expense (down to ~30%) |
| Federal Benefit | May still apply if itemizing deductions | Can potentially combine with federal charitable deductions* |
| Carryforward | Standard IRS deduction limits apply | Up to 4 subsequent tax years (5 years total) |
Donation vs. Out-of-Pocket Expense
Example breakdownSee how a 70% state tax credit significantly reduces the net cost of supporting children in Southwest Missouri.
| Contribution | 70% MO Tax Credit | Net Out-of-Pocket |
|---|---|---|
| $10,000 | $7,000 | $3,000 |
| $5,000 | $3,500 | $1,500 |
| $2,500 | $1,750 | $750 |
| $1,000 | $700 | $300 |
| $500 | $350 | $150 |
| $100 (Min.) | $70 | $30 |
Missouri In-Kind Donations
An in-kind donation is a non-monetary gift where individuals or businesses contribute goods or services that fulfill specific operational and therapeutic needs.
Essential Goods
New children's clothing, underwear and socks, snacks and juices for interview sessions, art and play therapy toys, office supplies, or computer equipment.
Professional Services
Legal advice, graphic design, marketing and print support, facility maintenance, HVAC, electrical, or center repair services.
Use of Facilities
Event spaces, venues for multi-county multidisciplinary team trainings, community forums, and annual fundraising events.
Interested in donating goods or professional services?
Please contact our administrative team to confirm our current center wishlist and drop-off guidelines across Joplin, Monett, Nevada, or Butler.
Procedures to Claim Your Credit
Claiming your credit is straightforward with the official state tax documentation.
Make Your Donation
Make a qualifying gift of $100 or more to Children's Center online, by check, or via appreciated securities.
Receive Form MO-CFC
Our administrative staff completes and mails you the official Form MO-CFC (Champion for Children) and contribution verification.
Attach to Tax Return
Your tax preparer attaches Form MO-CFC and Form MO-TC (Miscellaneous Tax Credits) with your Missouri state income tax return.
Missouri Department of Revenue — Champion for Children
Dates and specific filing requirements can change. For full statutory details, downloadable Form MO-CFC, and official guidelines, please visit the Missouri Department of Revenue website directly.
Approval Year Note: Tax credit eligibility is subject to annual state approval and statutory funding caps administered by the Missouri Department of Revenue and Department of Social Services. Our current approval is valid for 2026; renewal verification will be confirmed prior to promoting credits for subsequent tax years. Tax credits are subject to availability, eligibility, and individual tax circumstances. This information is provided for educational purposes and does not constitute formal tax, legal, or accounting advice. Please consult your tax professional.
Give with confidence.
Maximize your impact for children.
Your generous contribution provides free forensic interviews, medical evaluations, and trauma therapy across 13 Southwest Missouri counties.