MI SB0836

Allows taxpayers to claim a credit equal to 50% of cash and food item donations made during tax years beginning after December 31, 2013 to shelters for homeless persons, food kitchens, food banks, and community foundations located in Michigan.

Limits credit for individual taxpayers to $100 per tax year ($200 for joint returns) for community foundation contributions and an additional $100 ($200 for joint returns) for contributions to homeless shelters, food kitchens, and food banks.

Limits credit for resident estates and trusts to the lesser of 10% of tax liability or $5,000 for all qualifying contributions, with the amount not deducted from federal taxable income.

Requires community foundations seeking to qualify for the credit to meet specific certification criteria including 501(c)(3) status, minimum $100,000 endowment within 18 months of establishment, independent governing body, and at least one part-time or full-time employee.

Makes credits nonrefundable and requires the Department to report annually to legislative committees on total tax credits claimed under this section.