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The Tax Advantages of Giving to Idaho Schools: 63-3029A

TITLE 63
REVENUE AND TAXATION
CHAPTER 30
INCOME TAX
63-3029A.  INCOME TAX CREDIT FOR CHARITABLE CONTRIBUTIONS — LIMITATION. [EFFECTIVE UNTIL JANUARY 1, 2020] 
At the election of the taxpayer, there shall be allowed, subject to the applicable limitations provided herein, as a credit against the income tax imposed by chapter 30, title 63, Idaho Code, an amount equal to fifty percent (50%) of the aggregate amount of charitable contributions made by such taxpayer during the year to a nonprofit corporation, fund, foundation, trust, or association organized and operated exclusively for the benefit of institutions of higher learning located within the state of Idaho, including a university related research park, to nonprofit private or public institutions of elementary, secondary, or higher education or their foundations located within the state of Idaho, to a nonprofit corporation, fund, foundation, trust or association which is: (i) organized and operated exclusively for the benefit of elementary or secondary education institutions located within the state of Idaho; (ii) officially recognized and designated by resolution of the applicable governing board as any such elementary or secondary education institution’s sole designated supporting organization; and (iii) qualified to be exempt from federal taxation under the terms of section 501(c)(3) of the Internal Revenue Code, for the express purpose of supplementing and enhancing a thorough system of public schools as defined in section 33-1612, Idaho Code, or supplementing and enhancing the private school which is the beneficiary, to Idaho education public broadcast system foundations within the state of Idaho, to the Idaho state historical society or its foundation, to the council for the deaf and hard of hearing, to the developmental disabilities council, to the commission for the blind and visually impaired, to the commission on Hispanic affairs, to the state independent living council, to the Idaho commission for libraries and to public libraries or their foundations and library districts or their foundations located within the state of Idaho, to the Idaho STEM action center, to nonprofit public or private museums or their foundations located within the state of Idaho and to dedicated accounts within the Idaho community foundation inc. that exclusively support the charitable purposes otherwise qualifying for the tax credit authorized under the provisions of this section.
(1)  In the case of a taxpayer other than a corporation, the amount allowable as a credit under this section for any taxable year shall not exceed fifty percent (50%) of such taxpayer’s total income tax liability imposed by section 63-3024, Idaho Code, for the year, or five hundred dollars ($500), whichever is less.
(2)  In the case of a corporation, the amount allowable as a credit under this section for any taxable year shall not exceed ten percent (10%) of such corporation’s total income or franchise tax liability imposed by sections 63-3025 and 63-3025A, Idaho Code, for the year, or five thousand dollars ($5,000), whichever is less.
For the purposes of this section, “contribution” means monetary donations reduced by the value of any benefit received in return such as food, entertainment or merchandise.
For the purposes of this section, “institution of higher learning” means only an educational institution located within this state meeting all of the following requirements:
(a)  It maintains a regular faculty and curriculum and has a regularly enrolled body of students in attendance at the place where its educational activities are carried on.
(b)  It regularly offers education above the twelfth grade.
(c)  It is accredited by the northwest commission on colleges and universities.
For the purposes of this section, a nonprofit institution of secondary or higher education means a private nonprofit secondary or higher educational institution located within the state of Idaho, which is accredited by the northwest commission on colleges and universities, or accredited by a body approved by the state board of education. A nonprofit private institution of elementary education means a private nonprofit elementary educational institution located within the state of Idaho and accredited by the state board of education pursuant to section 33-119, Idaho Code.
For the purposes of this section, “organized and operated exclusively for the benefit of elementary or secondary education institutions” means having an explicit provision in the supporting organization’s bylaws or other governing document that expressly identifies the elementary or secondary schools, or one (1) or more school districts, in the state of Idaho that will be the exclusive beneficiary of the distributions of the nonprofit corporation, fund, foundation, trust or association.
For the purposes of this section, a nonprofit corporation, fund, foundation, trust or association that invests contributions in an endowment or otherwise shall be subject to the standards of care imposed under section 33-5003, Idaho Code.

63-3029A.  INCOME TAX CREDIT FOR CHARITABLE CONTRIBUTIONS — LIMITATION. [EFFECTIVE JANUARY 1, 2020] At the election of the taxpayer, there shall be allowed, subject to the applicable limitations provided herein, as a credit against the income tax imposed by chapter 30, title 63, Idaho Code, an amount equal to fifty percent (50%) of the aggregate amount of charitable contributions made by such taxpayer during the year to a nonprofit corporation, fund, foundation, trust, or association organized and operated exclusively for the benefit of institutions of higher learning located within the state of Idaho, including a university related research park, to nonprofit private or public institutions of elementary, secondary, or higher education or their foundations located within the state of Idaho, to Idaho education public broadcast system foundations within the state of Idaho, to the Idaho state historical society or its foundation, to the council for the deaf and hard of hearing, to the developmental disabilities council, to the commission for the blind and visually impaired, to the commission on Hispanic affairs, to the state independent living council, to the Idaho commission for libraries and to public libraries or their foundations and library districts or their foundations located within the state of Idaho, to the Idaho STEM action center, to nonprofit public or private museums or their foundations located within the state of Idaho and to dedicated accounts within the Idaho community foundation inc. that exclusively support the charitable purposes otherwise qualifying for the tax credit authorized under the provisions of this section.

(1)  In the case of a taxpayer other than a corporation, the amount allowable as a credit under this section for any taxable year shall not exceed fifty percent (50%) of such taxpayer’s total income tax liability imposed by section 63-3024, Idaho Code, for the year, or five hundred dollars ($500), whichever is less.
(2)  In the case of a corporation, the amount allowable as a credit under this section for any taxable year shall not exceed ten percent (10%) of such corporation’s total income or franchise tax liability imposed by sections 63-3025 and 63-3025A, Idaho Code, for the year, or five thousand dollars ($5,000), whichever is less.
For the purposes of this section, “contribution” means monetary donations reduced by the value of any benefit received in return such as food, entertainment or merchandise.
For the purposes of this section, “institution of higher learning” means only an educational institution located within this state meeting all of the following requirements:
(a)  It maintains a regular faculty and curriculum and has a regularly enrolled body of students in attendance at the place where its educational activities are carried on.
(b)  It regularly offers education above the twelfth grade.
(c)  It is accredited by the northwest commission on colleges and universities.
For the purposes of this section, a nonprofit institution of secondary or higher education means a private nonprofit secondary or higher educational institution located within the state of Idaho, which is accredited by the northwest commission on colleges and universities, or accredited by a body approved by the state board of education. A nonprofit private institution of elementary education means a private nonprofit elementary educational institution located within the state of Idaho and accredited by the state board of education pursuant to section 33-119, Idaho Code.
For the purposes of this section, a nonprofit corporation, fund, foundation, trust or association that invests contributions in an endowment or otherwise shall be subject to the standards of care imposed under section 33-5003, Idaho Code.

What is the Winter Spiral Walk?

What is the Spiral Walk?

During the Spiral Walk, we celebrate the turning point in the year when the days become their shortest and the night its longest and we look for the light which comes from within. In the center of the spiral, a single candle is lit. Each child walks the spiral alone to the center of the spiral, where they light their own candle to place along the spiral. When all the children have walked the path, the whole spiral is aglow with lights.

The Spiral Walk

HISTORY

The spiral walk is a festival that is practiced in most Waldorf schools on or near the winter solstice. The tradition honors the seasonal cycle of light and darkness by arranging a simple spiral labyrinth walk. Everything about the spiral walk is rooted in symbolic meaning: from the form of the spiral to the red apples, evergreen boughs, beeswax candles, and the objects placed in the spiral.

SYMBOLISM

THE SPIRAL is one of nature’s many patterns and can be found in shells, flowers, pinecones, fingertips, and galaxies. In this festival honoring the return of light into the world, we use the spiral to represent the seasonal rhythms as well as representing the contemplative journey we take to find our own inner “light.” The physical form of the spiral represents the celestial marking of the seasons. The beginning of the path marks the summer solstice. As we spiral inward through the labyrinth, it represents moving towards and through autumn, where the days grow shorter. The very center of the spiral symbolizes winter solstice: the darkest time of the year. Here we pause at the center before we spiral back outward through spring toward the summer solstice.

Each child’s journey through the spiral also represents an inner journey to find his or her own “light” within. In the very center of ourselves, we discover our own beauty, strength, insight, and gifts that we offer the world. We then turn from this discovery within and carry our gifts of radiance back out into the world.

RED APPLES are often used as candle holders during spiral walks and celebrations. Inside the fruit lies the seed, waiting patiently in darkness until the time comes to sprout. The apples represent the seeds of our hidden potential. We don’t yet see the fruit of our labors with the students… but within each is the seed of the adults they will become.

EVERGREEN TREES are found in many myths, often representing the tree of life. These are the trees that weather the winter without going dormant. They represent the regenerative power of life, nature, and the seasons. We use evergreen boughs to represent the sustaining abundance of life on our planet.

BEESWAX CANDLES in Chinese culture are considered a symbol of eternal love and warmth. We use them as our light source in the darkness to symbolize that love is eternally present.

KINGDOMS OF NATURE; We celebrate the diversity of life on our planet by placing among the evergreen boughs objects representing nature’s kingdoms: mineral, plant, and animal. Crystals, seashells, feathers, pinecones, berries, oranges, and apples will be resting along the path.


Syringa 2023 Spiral Walk

Friday, December 8th

SCHEDULE

Kindergarten: 5:30 PM
1st grade: 6:00 PM
2nd grade: 6:30 PM
3rd grade: 7:00 PM

ARRIVAL AND SEATING:

Please arrive just before the scheduled start time for your child’s grade. There will be a helper at the front door making sure the previous group is finished before your group enters the Heart Space. Spiral Walk is an inward festival, so entering the building in a calm and quiet manner will help the children find the right mood. Children will find seats along the west wall of the Heart Space (by the 4th Grade classroom). Your child’s teacher will be there to greet them and help them find their assigned seat. They are to bring their coats and hats to their seats. Friends and family can find seats along the east side of the Heart Space (near the Kindergarten and 3rd grade).

PHOTOGRAPHY:

We respectfully request that you refrain from taking any photographs or videos during the Spiral Walk.

DRESS:

There will be multiple candles in and around the spiral, so for safety purposes no long or overly loose dresses. If your child is wearing a tie, be sure it is tucked into a vest or held tight to the shirt in some manner. Hair is best pulled back.

DEPARTURE:

When the walk is over you can exit the building through the South East door. Your child will receive his/her candle, put on their coat, and meet you on the pavement section of the play area.

GENERAL EXPECTATIONS:

Please remind your child that this is a contemplative evening. Quiet voices and respectful behavior are the expectation. During the walk there will be instrumental music and choral music. Please add your voice to the song!

 

NO SCHOOL – WINTER BREAK