How much can I contribute as a corporate taxpayer?

A corporation is allowed a credit for qualified education expenses in an amount not to exceed the lesser of the actual amount expended or 75 percent of the corporation’s income tax liability for the tax year, of the corporation, in which the contribution will be made. Any of this lesser amount (amount expended or 75% of the corporation’s income tax liability) that is not used can be used against the succeeding five years’ tax liability.