a non profit (public or private) Alaska two year or four year
a non profit agency for Alaska Native cultural/heritage programs
a school district in the state for secondary school level vocational
a state operated vocational technical education and training
an Alaska university foundation or by a non profit (public or
an institution that is located in the state and qualifies as a
the Alaska higher education investment fund under AS
$100 000 100% of the next $200 000 and 50% of the contributions
0405 6310 Rev 01/01/14
37 14 750
43 56 018 AS 43 65 018 AS 43 75 018 and AS 43 77 045
6310:01/01/14
a regional accreditation association for direct instruction
Alaska Income Tax Education Credit
Amount
and educational support including mentoring and tutoring
and museum acquisitions and contributions to endowment;
AS 21 96 070 AS 21 96 075 AS 43 20 014 AS 43 55 019 AS
be claimed as a credit for other Alaska taxes The taxpayer
claimed as a charitable contribution deduction
coastal ecosystem learning center under the Coastal American
college accredited by a regional accreditation association for a
Contribution(s)
contributions accepted by
Corporations Form 6300 line 8
education courses programs and facilities;
education research rehabilitation and facilities; and
Enter 100% of the next $200 000 of contributions
Enter 50% of the contributions on line 2 that exceed $300 000
Enter lesser of line 1 or $9 800 000
facility or annual intercollegiate sports tournament;
for public school staff and for students in grades kindergarten
Form 6310
GENERAL INSTRUCTIONS
Instructions for Form 6310 Income Tax Education Credit
is a member of an affiliated group then the total amount of credit
may not claim more than $5 million for all credits claimed under
may not exceed $5 million for the affiliated group
Multiply the lesser of line 2 or $100 000 by 50%
Name of Educational Institution
Name(s) Shown On Return
Note: Contributions claimed as a credit on this return cannot
Partnership established by the federal government for
Partnerships Form 6900 Schedule A line 12
Payor
private) Alaska two year or four year college accredited by
Purpose of Form
Report the amount on line 6 as indicated below:
research and educational support purposes including library
school for vocational education courses programs and facilities;
Subject to the limitations below a credit is allowed for cash
Tentative credit Add lines 3 5
that exceed $300 000
The income tax education credit is limited to 50% of the first
The total allowable credit may not exceed $5 million If a taxpayer
The total contributions qualifying for the credit (line 2) cannot be
through 12 in the state;
Total qualified contributions
Use Form 6310 to calculate a potential income tax education credit