How does a corporation income taxpayer add back in order to avoid a double benefit on the donation to a school tuition organization?

For federal tax purposes, corporations may generally deduct charitable contributions to arrive at federal taxable income in accordance with Internal Revenue Code Section 170. In the year the corporation claims the credit, the corporation shall make an addition on Schedule F of the LA Form CIFT-620 if the following condition applies:

• The corporation’s federal deductions for charitable contributions allowed by Internal Revenue Code Section 170 included a deduction for the donation made by the corporation to the school tuition organization.

The addition required to be made on Schedule F of the LA Form CIFT-620 shall be the amount of the charitable contribution claimed on the corporation’s federal return. The addition is limited to the amount of the credit claimed on the return.