Audience: Individuals

In 2022, the Comptroller's Office began accepting applications for charitable distributors of diapers and hygiene products (Form 087).

Taxpayers who donate to a qualified charitable entity may subtract up to $1,000 of donations to a qualified charitable entity from their federal adjusted gross income to determine their Maryland adjusted gross income. Eligible donations include (1) disposable diapers, (2) other hygiene products for infants and children, (3) feminine personal hygiene products, or (4) cash specifically designated for the purchase of these products. Refer to the income tax instruction booklets for information on how to claim this subtraction. The subtraction is available for donations made to all taxable years beginning after December 31, 2020, but before January 1, 2027.

To date, the Comptroller has approved the applications for the following charitable entities. (This list will be updated as new applications are approved.)

• Gabriel Project Cluster of Montgomery County, Maryland, Inc.
  2503 Henderson Ave.
  Silver Spring, MD 20902
• The Catherine Foundation of MD, Inc.
  3065 Old Washington Rd.
  Waldorf, MD 20601
• Maryland Diaper Bank
  1282 Smallwood Drive, Suite 265
  St. Charles, MD 20603
  
• Toiletry and Company, Inc.
  2295 Flora Spring Street