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Home > FAQ's > Quality Child Care Investment Tax Credit FAQ's > FAQ Detail

02. Do investments in non-profit facilities qualify for the credit?

Yes, but ordinarily only investments made by a taxpayer in a not-for-profit facility operated by the taxpayer qualify. An example is a not-for-profit child-care facility operated by the taxpayer for the benefit of its employees. However, if the taxpayer is not the operator of the facility, but owns the building in which the facility is located, those investments would also qualify for the credit.