2026 Local Journalism Sustainability Tax Incentive Program Application
  • Local Journalism Sustainability Tax Incentive Program Application

  • You will need to have documents prepared to upload for this application.

    1. Organizational Structure disclosure entered into this template. 
    2. Qualified Journalist information entered into this template.  

    Based on information provided during the application, the Department may require:

    •  IRS Form 990 for the most recently completed taxable year, demonstrating coverage of local or State news as the stated mission.
    • Publicly posted board of directors or governance disclosure, if available.
    • Beneficial ownership information, entered into the Department’s required template.
    • Publicly posted beneficial ownership disclosure, if available.
    • Three (3) representative local news stories.
    • Documentation demonstrating an active United States Postal Service (USPS) periodicals permit, including one or more of the following:
      • USPS Form 3541;
      • PS Form 3526; or
      • A recent mailing statement or invoice demonstrating active use of the permit.
    • Analytics or audience measurement report, whether digital or broadcast market, that shows at least 33% of the audience is located in Illinois.
    • Financial documentation showing Gross Receipts and Total Revenue, such as an income.
    • Itemized PAC or political advertising documentation, including:
      • Name of the payer;
      • Date of receipt;
      • Amount received.
    • Common Paymaster Attestation, if applicable, entered into the Department's required template. 
    • PEO agreement, if applicable.
     
    Please reference the statutes below for defining Political Action Committees (PACs) or other entities described in Section 527 of the Internal Revenue Code.

    Political organizations | Internal Revenue Service

    Please reference the statutes below for defining organizations that maintain tax-exempt status under Section 501(c)(4) or Section 501(c)(6) of the Internal Revenue Code.

    Section 501(c)(6) | Internal Revenue Service
    Section 501(c)(4) | Internal Revenue Service

    Any incomplete or deficient applications will be denied with a reason and opportunity to appeal. This will delay any approval process, so please be sure to submit a complete and accurate application. 

     Please note: Once you enter your email address in this report, you have the ability to scroll down to the end and select "Save" to save your report as you go along. You will then receive an email with a link to your report so you can complete.

    • Section 1: Application Information 
    • APPLICATION INFORMATION

    • Type of Application*
    • Section 2: Local News Organization Details  
    • LOCAL NEWS ORGANIZATION DETAILS

      Local News Organizations should apply at the level in which they independently meet the criteria under the definition of a Local News Organization in 35 ILCS 18/40-5.
    • Type of Local News Organization*
    • Please select the option that best describes the digital aspect of your business*
    • Does the Local News Organization engage professionals to create, edit, produce, AND distribute original content concerning matters of public interest through reporting activities, including conducting interviews, observing current events, or analyzing documents or other information?*
    • Does the Local News Organization have at least one employee who meets ALL of the following criteria? 1) The employee is employed by the entity on a full-time basis for at least 30 hours a week; 2) The employee's job duties for the entity consist primarily of providing coverage of Illinois or local Illinois community news; 3) The employee gathers, prepares, collects, photographs, writes, edits, reports, or publishes original local or State community news for dissemination to the local or State community; AND 4) The employee lives within 50 miles of the coverage area.*
    • *INTERNAL REVIEW* Is the coverage zip code provided above in Illinois?
    • *INTERNAL REVIEW* Is the residential zip code above within 50 miles of the coverage zip code provided?
    • QUALIFIED JOURNALISTS

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    • *INTERNAL REVIEW* Does (2)(a) in the LNO's Qualified Journalist Form equal "{numberOf}"?
    • *INTERNAL REVIEW* Does (2)(b) in the LNO's Qualified Journalist Form equal "{numberOf75}"?
    • *INTERNAL REVIEW* Does (2)(c) in the LNO's Qualified Journalist Form equal "{numberOf36}"?
    • *INTERNAL REVIEW* Does (2)(d) in the LNO's Qualified Journalist Form equal "{NumberOf30}"?
    • PAYROLL INFORMATION

    • Is the Local News Organization required to deduct and withhold taxes as provided in Article 7 of the Illinois Income Tax Act?*
    • How does the applicant file Illinois payroll withholding? The tax credit certificate must be issued to the entity (FEIN) that files IL-941 and will claim the credit.
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    • FINANCIAL INFORMATION

    • Does the Local News Organization's taxable year run concurrently with the calendar year?*
    • Has your organization received revenue from a political action committee (PAC), a Section 527 entity, or an organization with Section 501(c)(4) or 501(c)(6) tax-exempt status under the Internal Revenue Code within the previous year? (Please refer to the statute link/s provided at the beginning of the application for definitions of these sections.)*
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    • *INTERNAL REVIEW* Is the proof provided for gross receipts for the LNO's previous taxable year?
    • *INTERNAL REVIEW* Is the proof provided for gross receipts sufficient?
    • Has the Local News Organization received more than $100,000 from political action committees, other entities described in Section 527 of the federal Internal Revenue Code, and organizations that maintain Section 501(c)(4) or 501(c)(6) status under the federal Internal Revenue Code in the current taxable year or any preceding taxable year?*
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    • *INTERNAL REVIEW* Is the proof provided for revenue for the LNO's previous taxable year?
    • *INTERNAL REVIEW* Is the proof provided for revenue sufficient?
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    • *INTERNAL REVIEW 72* Did the applicant provide an itemized statement showing all revenue received from Political Action Committees (PACs), Section 527 entities, or organizations with Section 501(c)(4) or 501(c)(6) tax-exempt status under the Internal Revenue Code listing the Name of the organization, Date, and the Amount paid?*
    • PUBLISHING STANDARDS

    • Has the Local News Organization published at least one print publication per month over the previous 12 months?
    • Does the Local News Organization hold a valid United States Postal Service (USPS) periodical permit?
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    • *INTERNAL REVIEW* Did the LNO provide a USPS periodical permit (Form 3541 or PS Form 3526 or equivalent) or A recent mailing statement or invoice showing active use of the permit)?
    • *INTERNAL REVIEW* Was the USPS periodical permit provided above valid?
    • Does the Local News Organization dedicate at least 25% of its content to local news?
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    • *INTERNAL REVIEW* Did the LNO provide three distinct stories, each published in a different month within the past 12 months, that focus on local news coverage?
    • *INTERNAL REVIEW* Was the publication date for each of the stories mentioned above clearly visible in each image?
    • Has the Local News Organization published one piece about the community per week over the previous 12 months?
    • Does the Local News Organization have at least 33% of its digital audience in Illinois, averaged over a 12 month period?
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    • *INTERNAL REVIEW* Digital** Did the LNO provide analytics report detailing audience numbers broken down by state?
    • *INTERNAL REVIEW* Digital** Did the analytics report show the LNO had at least 33% of its digital audience in Illinois, averaged over a 12-month period?
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    • *INTERNAL REVIEW 96* Radio** Did the LNO provide data showing coverage area in Illinois over the last 12 months?
    • *INTERNAL REVIEW 98* Radio** Did the data show at least 33% of its digital audience in Illinois?
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    • *INTERNAL REVIEW* General Broadcast** Did the LNO provide broadcast audience metrics demonstrate the audience is located in Illinois for the previous 12 months?
    • *INTERNAL REVIEW* General Broadcast** Did the Broadcast metrics show at least 33% of its digital audience in Illinois?
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    • *INTERNAL REVIEW* TV** Did the LNO provide Broadcast television metrics demonstrating Illinois-based viewership for the last 12 months?
    • *INTERNAL REVIEW* TV** Did the Broadcast television metrics demonstrating Illinois-based viewership show at least 33% of its digital audience in Illinois?
    • Section 3: Ownership & Control 
    • BENEFICIAL OWNERSHIP / GOVERNANCE

    • Answer these questions based on the applicant listed on the application.

      • If you are applying at the legal entity/FEIN level, answer for that legal entity/FEIN.
      • If you are applying at the publication level, answer for the legal entity that owns and controls that publication.
      • DO NOT answer based on payroll processor, PEO, or common paymaster if one is used.
    • The Local News Organization is a:*
    • Is the Local News Organization a publicly traded entity?*
    • Is the Local News Organization a subsidiary?*
    • Does the Local News Organization maintain tax status under 501(c)(3) of the federal Internal Revenue Code?
    • Has the Local News Organization declared the coverage of local or State news as the stated mission in its filings with the Internal Revenue Service?
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    • *INTERNAL REVIEW* Did the LNO provide its IRS Form 990?
    • *INTERNAL REVIEW* Does the LNO declare the coverage of local or State news as the stated mission in its IRS Form 990?
    • Has the Local News Organization disclosed in its print publication or on its website its beneficial ownership?
    • Where does the Local News Organization disclose its beneficial ownership?
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    • *INTERNAL REVIEW* Did the LNO provide an image of the beneficial ownership disclosure in their most recent print publication?
    • *INTERNAL REVIEW* Did the beneficial ownership disclosure image include the date?
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    • *INTERNAL REVIEW* Did the LNO provide a screenshot of the beneficial ownership disclosure from its website?
    • *INTERNAL REVIEW* Does the URL provided above include the beneficial ownership disclosure at the time of application?
    • Does the Local News Organization list a private fund among its beneficial ownership?*
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    • *INTERNAL REVIEW* Does (2)(a) in the LNO's Beneficial Ownership Form equal {whatPercentage}%?
    • *INTERNAL REVIEW* Does (2)(b) in the LNO's Beneficial Ownership Form equal "{doesThe87}"?
    • Has the Local News Organization disclosed in its print publication or on its website its Board of Directors?
    • Where does the Local News Organization disclose its Board of Directors?
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    • *INTERNAL REVIEW* Did the LNO provide an image of the Board of Directors disclosure in their most recent print publication?
    • *INTERNAL REVIEW* Did the Board of Directors disclosure image include the date?
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    • *INTERNAL REVIEW* Did the LNO provide a screenshot of the Board of Directors disclosure from its website?
    • *INTERNAL REVIEW* Does the URL provided above include the Board of Directors disclosure at the time of application?
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    • *INTERNAL REVIEW 156* Did the LNO provide a complete Organizational Structure Disclosure?
    • Section 4: Contact Information & Certification 
    • CONTACT INFORMATION

    • Format: (000) 000-0000.
    • Would you like to provide a secondary contact to provide information in the event the primary contact is unavailable*
    • Format: (000) 000-0000.
    • CERTIFICATION

    • Authorized Executive Officer / Individual

    • Date*
       - -
    • Clear
    • The Department of Commerce and Economic Opportunity (DCEO) is committed to protecting the privacy of its vendors, grantees and beneficiaries of programs and services. At times, DCEO will request social security numbers (SSNs) or other personal identifying information. Federal and state laws, rules and regulations require the collection of this information for certain purposes relating to employment and/or payments for goods and services, including, but not limited to, grants. DCEO also collects confidential information for oversight and monitoring purposes.

      Furnishing personal identity information, such as a social security number, is voluntary; however, failure to provide required personal identity information may prevent an individual or organization from using the services/benefits provided by DCEO as a result of state or federal laws, rules and regulations.

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