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Up to three years. Adjustment to taxable income North Dakota taxable income must be increased by the amount of the charitable contribution upon which the credit is computed to the extent that the contribution results in a reduction to federal taxable income. See the instructions to the 2013 Form ND-1, line 4a. Quali ed endowment fund. A quali ed endowment fund means a permanent, irrevocable fund that meets all of the following: 1. It is held by a quali ed nonpro t organization (as de.

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