To authorize a $100 state income tax credit, $200 for joint returns and higher amounts for estates and trusts, for contributions to certain nonprofit “community foundations” defined in the bill, which among other requirement includes performing functions that promote a governmental purpose of alleviate government burdens or responsibilities. The bill would also authorize a $100 state income tax credit, $200 for joint returns and higher amounts for estates and trusts, for contributions to homeless shelters, charitable meal providers, food banks, and others.   Official Text and Analysis.