The Jones County Sheriff’s Office has good news for anyone interested in seeing where their state tax dollars go. The Jones County Law Enforcement Foundation can do just that.
The Jones County LEF was created in 2024 in accordance with Georgia Senate Bill 361 that was passed in 2022, also known as the LESS Crime Act.
JCSO Chief Deputy Earl Humphries explained what that can mean to taxpayers and the sheriff’s office in a Feb. 20 interview. He said passage of the bill presented an opportunity to law enforcement to create a foundation that can receive tax-deductible donations. Those donations are used solely for benefit of the of the department to recruit, train and retain the best deputies, jailers and dispatchers.
That sound good, but tax-exempt donations are nothing new. What is new about foundations created under Georgia HB 361 is, in addition to being eligible for 501(c)3 status for a federal income tax exemption, they are also eligible to be certified for law enforcement donation credit certification.
The law enforcement donation credit certification means taxpayers can choose to redirect a portion of their state income tax to qualified law enforcement foundations.
Humphries emphasized that this is referring to money the taxpayer has to pay anyway, not an additional donation. He said it is a dollar-for-dollar tax credit.
The JCSO 501(c)3 Federal Income Tax exemption was approved March 7, 2024, and the Law Enforcement Donation Credit Certification was approved March 28, 2024. There are limits to the amount of the donations for the state tax credits, $5,000 for single individuals and $10,000 for married couples filing joint tax returns.
The funds received from the tax credit donations can be used for benefit of the JCSO just as the tax-exempt funds. Making the donations do not have a downside, other than taking the time to fill out a preapproval form that can be done online at the Georgia Tax Center.
The Jones County LEF website lists step-by-step instructions for donations, foundation board members and many of the events and activities support by the donations. The website also features a PayPal link to make tax-exempt donations.
Humphries said the tax credit will give people the option to determine where a portion of their state taxes go and hopefully give them the means to support the sheriff’s office.
“Our intent is to take every dollar and put it back into a training facility right here. That will give us the chance to train and develop the best officers, and we could open it up to other agencies,” the chief said. “We are trying to build for the future.”
Humphries said the tax credit donations could help the sheriff’s office to get there without overburdening taxpayers.
“These are taxes people already pay,” he stated.
Humphries said the donations are used for community events such as Touch-a-Truck, summer camp for kids and gun safety classes.
The chief said 13 years ago Sheriff Butch Reece wanted to do something to further all Sheriffs Offices in Georgia, and the annual Georgia Sheriff’s Salute was born. That event started in 2013 and brings law enforcement officers and elected officials to Jones County from across the state.
“It has grown and is done with donations,” he said.
The Salute to Georgia Sheriffs is intended to raise awareness and funds for causes supported by Georgia Sheriffs. The 501(c)3 for the Salute to Georgia Sheriffs was approved March 1, 2024.
Humphries said the entire event is funded with donations, including the presentations to the recognize the Sheriffs of the Year. He said in 2023 they were able to donate $5,000 each to the chaplains’ association and to a rural county needing assistance purchasing equipment.
Last year a $2,500 check was presented to the COPS organization that helps families of fallen law enforcement officers.
JCSO has set up a website with more information about the Jones County Law Enforcement Foundation and how to make the donations. That website is jonescountylef. org. Those interested can also contact the sheriff’s office by phone at 478-986-3489.
