CAtax_creditpct_of_investment

College Access Tax Credit

COLLEGE-ACCESS · California

Summary

Credit for cash contributions to approved college-access intermediary organizations that provide financial aid, mentoring, or college-readiness services to low-income students. Credit amount is a percentage of qualifying contribution.

Benefit

Percentage: —
Flat: —
Duration: —
Max annual: — (taxpayer)
Max total: — (taxpayer)
Carryforward: —

Program metadata

Distribution: taxpayer_earned
Claimant subject: business
Refund/transfer election: none
Program family: —
Effective: —
Sunset: —
Application deadline: —
Transfer discount: —

Hard requirements (1)

intermediary_org_typeCash contribution must be to an FTB-approved college-access organization

Preference / tiering rules (0)

None.

NAICS industries (0)

Any.

Geo zones (0)

Statewide / none specified.

Tags (0)

None.

Tax bases

corporate_income_taxprimary

Source

https://www.ftb.ca.gov/forms/credit-table.html

FTB Form 3592 (College Access Tax Credit)

Last verified: 2026-04-15