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North Dakota Community Foundation

North Dakota Community Foundation

Statewide Endowment Fund

  • Statewide Greatest Needs Fund

Local Community Endowment Funds

  • Adams County Community Foundation
  • Anamoose Area Community Foundation
  • Ashley Community Endowment Fund
  • Bismarck/Mandan Community Foundation
  • Bottineau Community Endowment Fund
  • Bowman/Slope Community Foundation
  • Carrington Community Endowment Fund
  • Casselton Community Endowment Fund
  • Cavalier Community Foundation
  • Clarence Johnson & Eunice Iwen Community Foundation for Arthur, ND
  • Cooperstown Community Foundation
  • Dickinson Area Community Foundation
  • Drayton Area Community Foundation
  • Ellendale Area Community Foundation
  • Emerado Community Endowment Fund
  • Enderlin Area Community Endowment Fund
  • Fairmount Community Endowment Fund
  • Finley Community Endowment Fund
  • Galesburg Area Foundation
  • Garrison Area Community Foundation
  • Glen Ullin Area Community Foundation
  • Golden Valley County Community Foundation
  • Grafton Community Endowment Fund
  • Hankinson Community Endowment Fund
  • Hannaford Area Community Foundation
  • Harvey Area Community Foundation
  • Hatton Area Community Foundation
  • Hebron Community Foundation
  • Hillsboro Community Foundation
  • Hope Area Community Foundation
  • Hurdsfield Community Endowment Fund
  • Jamestown Community Foundation
  • Kenmare Area Community Foundation
  • Killdeer Area Community Foundation
  • Kindred Area Community Foundation
  • Larimore Community Endowment Fund
  • Larry J. Wilwant Fund for Pembina, ND
  • Lisbon Community Endowment Fund
  • Maddock Community Endowment Fund
  • McKenzie County Community Foundation
  • Milnor Community Foundation
  • Minnewaukan Community Endowment Fund
  • Minot Community Endowment Fund
  • Mohall Area Community Foundation
  • Mott-Regent Community Foundation
  • New England Community Foundation
  • New Rockford Community Foundation
  • New Salem Area Community Foundation
  • Oakes Area Community Foundation
  • Park River Community Endowment Fund
  • Parshall Area Community Foundation
  • Pierce County Endowment Fund
  • Richardton Area Community Foundation
  • Richland/Wilkin Community Foundation
  • Rolla Community Endowment Fund
  • Rugby Community Endowment Fund
  • Sherwood / Antler Community Foundation
  • Stanley Area Community Foundation
  • Strasburg Area Community Foundation
  • Tioga Community Foundation
  • Towner County Community Foundation
  • Walhalla Area Community Foundation
  • Westhope Area Community Foundation
  • Williston Area Community Foundation
  • Wishek Area Community Foundation

Nonprofit Endowment Funds

  • ABLE, Inc. Endowment Fund
  • Abused Adult Resource Center Endowment Fund
  • Ashley Public Library Endowment Fund
  • Badlands Ministries Endowment Fund
  • Bethel Lutheran Church Endowment Fund
  • Bismarck Art & Galleries Association Endowment Fund
  • Casselton Parks & Recreation Endowment Fund
  • Catholic Charities North Dakota Endowment Fund
  • Cavalier Jail / Library Building Endowment Fund
  • Cooperstown Bible Camp Endowment Fund
  • Dickinson Rotary Charitable Fund
  • Ellendale Public Schools Foundation Fund
  • Enderlin Museum Endowment Fund
  • Entertainment, Inc. Fund
  • Esmond Jubilee Endowment Fund
  • Farm Rescue Foundation
  • Fellowship of Christian Athletes North Dakota Endowment Fund
  • First Care Health Center Endowment Fund
  • FirstChoice Clinic Endowment Fund
  • FirstChoice Clinic Endowment Fund (BISMARCK)
  • Gateway to Science Endowment Fund
  • Good Samaritan Health Service Fund
  • Harvey Public Library Endowment Fund
  • Herb Boswau Memorial Professional Development Grant Fund
  • Historic Elmwood Endowment Fund
  • HIT, Inc. Endowment Fund
  • Humanities North Dakota Endowment Fund
  • Icelandic Park Fund
  • Icelandic State Park Centennial Project Endowment Fund
  • Icelandic State Park Heritage Building Endowment Fund
  • Kalloch Eunice Gronvold House Endowment Fund
  • Leach Library Fund
  • Linton Hospital Endowment Fund
  • Lisbon Public Library Fund
  • Little Flower Fund
  • Little Flower Fund II Fund
  • Lord of Life Lutheran Church Endowment Fund
  • Mandan Presbyterian Church Endowment Fund
  • Martin's Lutheran Church Endowment Fund
  • McKenzie County Health System Endowment Fund
  • Missouri Slope Areawide United Way Endowment Fund
  • Morton Mandan Public Library Endowment Fund
  • ND Real Estate Educational Fund
  • New England Library Fund
  • New Town Health Support Corporation Endowment Fund
  • North Dakota FFA Foundation Endowment Fund
  • North Dakota Teen Challenge Endowment Fund
  • Northwood Deaconess Health Center Endowment
  • Oberon "55" Club Endowment Fund
  • Pembina County Historial Society Fund
  • Pioneer School Endowment Fund
  • Pioneer Square Endowment Fund
  • Prairie Learning Center Endowment Fund
  • Prairie Public TV Endowment Fund
  • Preservation North Dakota Endowment Fund
  • Pride, Inc. Endowment Fund
  • Red Willow Ministries Endowment Fund
  • Richardton Health Center Foundation Endowment Fund
  • Rural Leadership ND Alumni Foundation
  • Ruth Meiers Hospitality House Endowment Fund
  • Sacred Heart Benedictine Foundation Endowment Fund
  • Sitting Bull College Endowment Fund
  • Skuli Pall Benedictson Endowment Fund
  • Souris Valley United Way-Molly Wallin Endowment Fund
  • St. Anthony's Church Endowment Fund
  • The Bismarck Library Foundation, Inc. Endowment Fund
  • Turtle Mountain Environmental Learning Center Fund
  • United Tribes Technical College Endowment Fund
  • United Way Dickinson Endowment
  • Vision West ND Endowment Fund
  • Volunteer Caregivers for the Elderly Endowment Fund
  • Washburn Volunteer Ambulance Service Endowment Fund
  • Young Life North Dakota (Bismarck) Fund
  • Young Life North Dakota (Native) Fund

Current North Dakota Law*

State Tax Credit for Planned or Deferred Gifts Individuals may receive a state tax credit for a planned gift (e.g., charitable remainder trusts, charitable gift annuities, life insurance policies, etc.) to a qualified N.D. charitable nonprofit or a qualified N.D. endowment. The tax credit is 40% of the charitable deduction allowed by the IRS up to a maximum credit of $10,000 per year per taxpayer or $20,000 per year per couple filing jointly. Effective for taxable years starting in 2007.

State Tax Credit for Endowment Gifts

Businesses (C corporations, S corporations, estates, limited liability companies, trusts and financial institutions) that pay state income tax may receive a 40% credit up to a maximum credit of $10,000 for contributions to a qualified N.D. endowment. Effective for taxable years starting in 2007, except for financial institutions effective in 2011.

Individuals may receive a state tax credit for a contribution of $5,000 or more (lump sum or aggregate in one year) to a qualified N.D. endowment. The tax credit is 40% of the charitable deduction allowed by the IRS up to a maximum credit of $10,000 per year per taxpayer or $20,000 per year per couple filing jointly. Effective for taxable years starting in 2011.

Definitions under State Law

Qualified nonprofit organization – a N.D. incorporated or established 501(c)(3) organization to which contributions qualify for federal charitable income tax deductions with an established business presence or location in North Dakota.

Qualified endowment – a permanent, irrevocable fund (comprising cash, securities, mutual funds or other investment assets established for a specific charitable, religious or educational purpose and invested for the production or growth of income, or both, which may either be added to principal or expended) held by a qualified nonprofit organization, a community foundation or a bank or trust company holding the fund on behalf of a qualified nonprofit organization.

*See ND Century Code 57-38-01.21.