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PLANNED GIFT TAX CREDIT
OFFICE OF STATE TAX COMMISSIONER Schedule ND-1PG
SFN 28705 (12-2022)
2022
Attach to Form ND-1
Name(s) Shown On Return Your Social Security Number

 If you are only carrying over an unused credit from 2019, 2020, or 2021, skip lines 1 through 7, and go to line 8.
North Dakota qualified nonprofit organization
Name Of Qualified Nonprofit Organization Border Name Of Administering Entity, If Applicable
State Org.
Address Address

City State ZIP Code City State ZIP Code

Qualified planned gift
1. Planned gift was given to: Qualified nonprofit organization
Qualified endowment fund. Enter name of fund 
2. Identify the method used to make the planned gift. See the instructions for the eligibility criteria. (Fill in the applicable circle)
Charitable remainder unitrust Charitable gift annuity Deferred charitable gift annuity
Charitable remainder annuity trust Charitable lead unitrust Charitable life estate
Pooled income fund trust Charitable lead annuity trust Paid-up life insurance policy
3. Date on which qualified planned gift was completed 3
(MM/DD/YYYY)

 Attach a letter from the qualified nonprofit organization indicating its I.R.C. § 501(c) status, the planned
gift method used, the date and amount of the planned gift, and, if applicable, the name of the qualified
endowment fund.
Calculation of credit
4. Charitable contribution portion of planned gifts completed in 2022 tax year 4
5. If married filing jointly, enter $50,000; otherwise, enter $25,000 5
6. Amount of contribution eligible for credit. Enter smaller of line 4 or line 5 6
7. 2022 credit. Multiply line 6 by 40% (.40) 7
8. Unused credit carryover, if any, from prior tax year(s) 8
9. Total available credit. Add lines 7 and 8 9
10. Amount of line 9 used to reduce tax in 2022. See instructions. Enter this amount on
Schedule ND-1TC, line 5 10
11. Unused credit carryover to 2023 11

Adjustment to North Dakota taxable income
 If you claimed the standard deduction on your 2022 Form 1040 or 1040-SR, line 12, do not complete lines 12 through 15.
 If you claimed itemized deductions on your 2022 Form 1040 or 1040-SR, line 12, complete lines 12 through 15. However, if
there's an amount on line 7 of this schedule and you are also claiming an endowment fund credit on Schedule ND-1QEC, line 5,
or from a North Dakota Schedule K-1, do not complete lines 12 through 15; instead, see the instructions for Form ND-1, line 4.
12. Did you deduct the contribution (on line 4 of this schedule) as a charitable contribution on Schedule A (Form 1040 or 1040-SR)?
No. Stop here; no adjustment is required based on your 2022 contribution.
Yes. Enter the amount from Schedule A (Form 1040 or 1040-SR), line 17 12
13. Enter the federal standard deduction that you would have been allowed on your 2022 Form 1040
or 1040-SR, line 12, had you not itemized deductions on Schedule A (Form 1040 or 1040-SR) - see
instructions 13
14. Subtract line 13 from line 12. If result is less than zero, enter -0- 14
15. Enter the smaller of line 6, line 14, or the portion of the amount on line 4 of this schedule allowed
as a deduction on your Schedule A (Form 1040 or 1040-SR). Enter this amount on Form ND-1, line 4 15

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2022 Schedule ND-1PG
SFN 28705 (12-2022), Page 2

General instructions 3. It is established for a specific 2. The trust agreement must contain
An individual is allowed an income tax religious, educational, or other a provision stating that the trust
credit for making a qualified planned charitable purpose. may not terminate and that the
gift to a qualified nonprofit organization 4. It may expend only the income beneficiary’s interest in the trust
or a qualified endowment fund. See generated by, or the increase in may not be given to the qualified
the instructions to line 2 for what is value of, the assets contributed to nonprofit organization or qualified
a qualified planned gift. it. endowment fund before the earlier
of (a) the date of death of the
The credit must be claimed first in the beneficiary or (b) the date that
tax year in which the planned gift is Specific line instructions is five years after the date of the
made. The unused portion of a credit North Dakota qualified nonprofit contribution.
for a planned gift made in the 2022 tax organization
Pooled income fund—To qualify, the
year may be carried forward for up to Enter the name and address of the
trust must be a trust defined under
three tax years. North Dakota qualified nonprofit
I.R.C. § 642(c)(5).
organization. This applies regardless
Qualified nonprofit organization. A of whether the planned gift was made Charitable gift annuity—To qualify,
qualified nonprofit organization means to the qualified nonprofit organization both of the following must be met:
an organization that meets either of the itself or to a qualified endowment
following sets of criteria: fund held by the qualified nonprofit 1. The annuity must be a qualified
 North Dakota-based organization. If a bank, trust company, charitable gift annuity as defined
organization. An organization is a or other entity holds and administers for federal income tax purposes.
qualified nonprofit organization if it: the planned gift assets or qualified 2. The annuity contract must
endowment fund on behalf of the contain a provision that states
1. Is incorporated in North Dakota, qualified nonprofit organization, also the annuitant’s interest in the
or has an established location in enter the name and address of that gift annuity may not be assigned
North Dakota; entity. to the qualified nonprofit
2. Is tax-exempt under I.R.C. organization or qualified
If the qualified nonprofit organization
§ 501(c); and endowment fund before the earlier
is a border state organization, fill in the of (a) the date of death of the
3. Is a charitable donee organization circle next to the organization’s name. annuitant or (b) the date that is
as defined under I.R.C. § 170.
five years after the date of the
 Border state organization. An Line 2 contribution.
organization is a qualified nonprofit Fill in the circle next to the type of
organization if it: qualified planned gift on which the tax Charitable lead unitrust—To qualify,
credit is based. To qualify for the credit, the arrangement must satisfy the
1. Is tax-exempt under I.R.C. requirements of I.R.C. § 170(f)(2)(B).
the qualified planned gift must consist
§ 501(c);
of an irrevocable charitable contribution Charitable lead annuity trust— To
2. Is a charitable donee organization that was made using one of the qualify, the arrangement must satisfy
as defined under I.R.C. § 170. following gifting methods: the requirements of I.R.C.
3. Supports or benefits a hospital, § 170(f)(2)(B).
Charitable remainder unitrust—To
nursing home, or medical center,
qualify, both of the following must
or any combination of these; Deferred charitable gift annuity—To
apply: qualify, all of the following must be
4. Is located outside North Dakota; met:
and 1. The trust must be a trust defined
under I.R.C. § 664(d)(2).
5. Is located within five miles 1. The annuity must be a qualified
of a North Dakota city with a 2. The trust agreement must contain charitable gift annuity as defined
population of 5,000 or more that a provision stating that the trust for federal income tax purposes.
does not have a hospital. may not terminate and that the 2. The annuity contract must
beneficiary’s interest in the trust contain a provision that requires
Qualified endowment fund. A may not be given to the qualified the payment of the annuity to
qualified endowment fund means a nonprofit organization or qualified begin within the life expectancy
permanent, irrevocable fund that meets endowment fund before the earlier of the annuitant or, if more than
all of the following: of (a) the date of death of the one annuitant, the joint life
beneficiary or (b) the date that expectancies of the annuitants
1. It is held by a qualified nonprofit is five years after the date of the using the actuarial tables
organization (defined above) or contribution. applicable to determining the
by a bank or trust company on federal charitable income tax
behalf of a qualified nonprofit Charitable remainder annuity
organization. trust—To qualify, both of the following deduction on the date of the
must be met: contribution.
2. It is comprised of cash, securities,
mutual funds, or other investment 1. The trust must be a trust defined
assets. under I.R.C. § 664(d)(1).

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2022 Schedule ND-1PG
SFN 28705 (12-2022), Page 3

  3. The annuity contract must          Paid-up life insurance policy—To           Line 10
contain a provision that states         qualify, both of the following must be     Enter on this line only that portion of 
the annuitant’s interest in the gift    met:                                       the available credit on line 9 that is 
annuity may not be assigned to                                                     used to reduce the 2022 tax liability. 
                                        1.  The policy must be a paid-up policy, 
the qualified nonprofit organization                                               For example, if the available credit 
                                         i.e., all premiums for the policy have 
or qualified endowment fund                                                        on line 9 is $1,000, but only $400 is 
                                         been paid, with no more premiums 
before the earlier of (a) the date                                                 needed to reduce the tax liability to 
                                         due in the future.
of death of the annuitant or (b)                                                   zero, enter $400 on line 10.
the date that is five years after the   2.  The gift of the policy qualifies as a 
date of the contribution.                charitable contribution under I.R.C.      Line 11
                                         § 170.                                    Enter the portion of an unused planned 
Charitable life estate agreement—To 
                                                                                   gift credit, if any, based on gifts made 
qualify, the agreement must satisfy the Line 4                                     in the 2020 through 2022 tax years 
requirements of I.R.C. § 170(f)(3)(B).  Enter the portion of all qualified planned that is being carried over to the 2023 
                                        gifts completed in 2022 for which a        tax year.
                                        charitable contribution deduction is 
                                        allowed in 2022 for federal income tax     Line 13
                                        purposes.                                  To determine the amount of the federal 
                                                                                   standard deduction to enter on this 
                                        Line 8                                     line, see the instructions to the 2022 
                                        Enter the allowable portion of an          Form 1040 or 1040-SR, line 12.
                                        unused planned gift credit, if any, based 
                                        on gifts made in the 2019 through 2021 
                                        tax years that is being carried over to 
                                        the 2022 tax year.

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