Mont. Code Ann. § 52-2-1004
Gifts and grants to programs
52-2-1004 . Gifts and grants to programs. (1) The Montana early childhood account board may accept contributions, gifts, and grants, of money or otherwise, to the programs described in 52-2-1003 . Monetary gifts, contributions, and grants earmarked for the Montana early childhood account must be paid into the account established in 52-2-1002 and expended pursuant to 17-8-101 (2).
(2) Funds accepted pursuant to this section may qualify for the Montana endowment tax credit.