Home Away From Home Tax Credit

The Home Away from Home Tax Credit provides tax credits to Florida businesses for contributing to charitable organizations that house families of critically ill children at little or no cost to the family while traveling so the child can receive care. Charitable organizations must apply for approval of eligibility with the Florida Department of Health.

Requirements and Responsibilities

Requirements of Eligible Charitable Organizations

Section 402.63(2), Florida Statutes

In order to be deemed eligible, a charitable organization must meet the following requirements: 

1. Is exempt from federal income taxation under 501(c)(3) of the Internal Revenue Code.
2. Is a Florida entity formed under chapter 605, chapter 607, or chapter 617 whose principal office is located in Florida.
3. At minimal to no cost to the family, houses families of critically ill children receiving treatment.
4. Provides to the Department of Health accurate information, including, at a minimum, a description of the services provided by the organization; the total number of individuals served through those services during the last calendar year; basic financial information regarding the organization and services; and contact information for the organization.
5. Annually submits a statement, signed under penalty of perjury by a current officer of the organization, attesting that the organization meets all criteria to qualify as an eligible charitable organization, has fulfilled responsibilities under this section for the previous fiscal year if the organization received any funding through the credit during the previous fiscal year, and intends to fulfill its responsibilities during the upcoming fiscal year.
6. Provides any documentation requested by the Department of Health to verify eligibility or compliance with this section.

The Department of Health may not designate as an eligible charitable organization, an organization that provides abortions, or pays for or provides coverage for abortions. 

Responsibilities of Eligible Charitable Organizations

Section 402.63(3), Florida Statutes

An eligible charitable organization that receives a contribution under this section shall do all of the following:

1. Apply for admittance into the Department of Law Enforcement's Volunteer and Employee Criminal History System and, if accepted, conduct background screening on all volunteers and staff working directly with children in any program funded under this section pursuant to s. 943.0542. Background screening must meet level 2 screening standards pursuant to s. 435.04 and must include, but need not be limited to, a check of the Dru Sjodin National Sex Offender Public website. 
2. Expend 100 percent of any contributions received under this section for the expansion of current structures or the construction of new facilities for the purpose specified in subparagraph (2)(a)3. 
3. Annually submit to the Department of Health:
   1. An audit of the eligible charitable organization conducted by an independent certified public accountant in accordance with auditing standards generally accepted in the United States, government auditing standards, and rules adopted by the Auditor General. The audit report must include a report on financial statements presented in accordance with generally accepted accounting principles. The audit report must be provided to the Department of Health within 180 days after completion of the eligible charitable organization's fiscal year; and
   2. A copy of the eligible charitable organization's most recent federal Internal Revenue Service Return of Organization Exempt from Income Tax form (Form 990), if such form was required to be filed with the Internal Revenue Service. 
4. Notify the Department of Health immediately if it is in jeopardy of losing the eligible charitable organization designation under this section. 
5. Upon receipt of a contribution, provide the taxpayer that made the contribution with a certificate of contribution. A certificate of contribution must include the taxpayer's name and, if available, a federal employer identification number, the amount contributed, the date of contribution, and the name of the eligible charitable organization.

Process for Becoming Designated

Charitable organizations may apply to be eligible for participation in the Home Away from Home Tax Credit program by completing and submitting an application.  A current officer of the charitable organization must attest that the organization meets all criteria to qualify as an eligible charitable organization.

Annual Redesignation Requirements

Eligible Charitable Organizations must be redesignated on annual basis, by October 1 of each year:

• Charitable organizations must meet all requirements to be deemed eligible.
• A current officer of the charitable organization must attest that the organization meets all criteria to qualify as eligible, has fulfilled responsibilities related to any funding through credits during the previous fiscal year and intends to fulfill its responsibilities during the upcoming fiscal year.

The Department of Health will remove the designation of organizations that fail to meet all requirements. An organization that has had its designation removed by the Department of Health may reapply for designation as an eligible charitable organization. The Department of Health may redesignate if it meets the requirements and demonstrates through its application that all factors leading to its removal as an eligible charitable organization have been sufficiently addressed.

Reporting Requirements

On a quarterly basis, eligible charitable organizations shall submit a progress report detailing the plans and status updates on the project as well as percent of completion and expenditures made toward the expansion or construction of new facilities related to the credit funding received and project status.

Annually, the eligible charitable organization shall submit an audit in accordance with section 402.63(3), Florida Statutes. 

Taxpayers Selecting an Eligible Charitable Organization

For information on the process for taxpayers to select an Eligible Charitable Organization, please visit the  Florida Department of Revenue.