MS SB2210

Creates the "Endow Mississippi Program" providing a 25% tax credit for charitable gifts of $1,000 to $200,000 made to endowed funds at qualified community foundations through calendar year 2023.

Limits aggregate tax credits to $500,000 per calendar year, awarded on a first-come, first-served basis, with unused credits eligible for carryforward up to five subsequent years.

Allows individual taxpayers a maximum of $200,000 in qualified contributions per year, with excess credits able to be carried forward for up to five taxable years.

Requires qualified community foundations to be 501(c)(3) entities recognized by the Mississippi Association of Grantmakers, comprised of permanent funds from multiple donors serving defined geographic areas.

Prohibits tax credit transfer between taxpayers and terminates new credit authorization after January 1, 2024, though previously authorized but unused credits may be carried forward through 2028.