UPDATE: Licensing and enforcement of ENDS products On December 19, 2024, the United States District Court for the District of Rhode Island denied an injunction sought by plaintiffs to enjoin the flavored ENDS ban. At this time, the flavored ENDS ban will be enforceable on its effective date of January 1, 2025.Licensing and enforcement of Electronic Nicotine-Delivery System (ENDS) products, also known as ecigarettes or vapes, are being transitioned to the Rhode Island Division of Taxation. For more information, please see the Division’s Notice and/or visit the ENDS tax webpage.
Tax Credits for Contributions to Scholarship Organizations - RIGL 44-62 ATTENTION BUSINESS ENTITIES!! NOTE: Once you have made your contribution, please be sure to submit, to the Division of Taxation, a certification by an independent Rhode Island certified public accountant that your contribution has been made to the qualified scholarship organization along with a copy of your canceled check. Your credit certificate(s) cannot be issued without this information. Click here to read instructions and responsibilities for this program. SGO Application - 2025 application is now available Application to be completed annually by a scholarship organization. This form must be submitted to the Division of Taxation by December 31 so that the SGO may receive contributions in the upcoming year. Business Donation Application - July 1, 2024 application now available!Application and Instructions Application to be completed by business entity interested in donating to qualified scholarship organizations. UPDATE $885,600.00 in credit was available on July 1, 2024 for FYE2025 when the application period opened. Because the amount of credit applied for exceeded the amount of credit available, a drawing was needed to determine the approval order of applicants. The drawing was held on Wednesday, July 24, 2024 at 9:30 am in Conference Room A on the 2nd floor of the William E. Powers Building (Department of Administration Building) located at One Capitol Hill, Providence, Rhode Island. Click for the drawing results. SGO Donation Certification: Read these instructions for the information required for certification by the qualified scholarship organization acknowledging receipt of business entity donations. Qualified Scholarship Organization List - 44-62-7 - Updated for 2024 SGO Summary Information on Scholarships Distributed