Tax Credits for Contributions to Scholarship Organizations
R.I. Gen. Laws § 44-62-7
§ 44-62-7. Miscellaneous — Lists.
By June 30 of each year, the division of taxation shall annually publish in print and on the division of taxation's website a list of all qualified scholarship organizations under § 44-62-4. The list will indicate which scholarship organizations received contributions from business entities for which tax credits were authorized under this chapter. In addition, each scholarship organization shall submit to the division of taxation by December 31st of each year the following information, which shall be a public record: the number of scholarships distributed by the organization, per school, and the dollar range of those scholarships; a breakdown by zip code of the place of residence for each student receiving a scholarship under this program; and a description of all criteria used by the organization in determining to whom scholarships under this program shall be awarded.
History of Section.
P.L. 2006, ch. 246, art. 24, § 1.