Maryland - charitable deduction - what is a qualified charitable entity?

[rosm2004]

Maryland state taxes has this provision:

"Donations of certain disposable and hygiene products to qualified charitable entities

A person who makes a donation of certain disposable diapers, certain hygiene products, or certain monetary gifts to a qualified diaper bank or charitable entity is eligible for a subtraction. The maximum value of the subtraction modification is equal to $1,000 of the qualified donation made by a person."

I have made cash donations to a number of national and international charities but am taking the standard deduction on federal taxes. Does this provision mean I could get a tax credit for some of them on my Maryland taxes and how do I found out whether the charities I donated to are qualified? 

[guywong]

It appears you need to complete Maryland Form 502SU and insert the amount on Line xx on page 3 and carry the amount to Line 13 of your Maryland Form 502.  That means, yes, you may be able to deduct up to a thousand dollars for the donation even if you take the standard deduction.

The charity must have a physical location within Maryland and have filed a Maryland Form 87 in order for the donation to qualify for the up to $1,000 tax deduction.

https://www.marylandtaxes.gov/forms/22_forms/087.pdf

In order to get the deduction, you must attach the necessary documents.  The qualified charity should have provided you with the necessary documents.

The deduction is authorized by House Bill 711

https://mgaleg.maryland.gov/2021RS/Chapters_noln/CH_221_hb0711t.pdf

[rosm2004]

Thank you for the information!