58.1-344.3 - Voluntary contributions of refunds requirements.
§ 58.1-344.3. Voluntary contributions of refunds requirements.
A. 1. For taxable years beginning on and after January 1, 2005, all entitiesentitled to voluntary contributions of tax refunds listed in subsections Band C must have received at least $10,000 in contributions in each of thethree previous taxable years for which there is complete data and in whichsuch entity was listed on the individual income tax return.
2. In the event that an entity listed in subsections B and C does not satisfythe requirement in subdivision 1 of this subsection, such entity shall nolonger be listed on the individual income tax return.
3. a. The entities listed in subdivisions B 21 and B 22 as well as any otherentities in subsections B and C added subsequent to the 2004 Session of theGeneral Assembly shall not appear on the individual income tax return untiltheir addition to the individual income tax return results in a maximum of 25contributions listed on the return. Such contributions shall be added in theorder that they are listed in subsections B and C.
b. Each entity added to the income tax return shall appear on the return forat least three consecutive taxable years before the requirement insubdivision 1 of this subsection is applied to such entity.
4. The Department of Taxation shall report annually by the first day of eachGeneral Assembly Regular Session to the chairmen of the House and SenateFinance Committees the amounts collected for each entity listed undersubsections B and C for the three most recent taxable years for which thereis complete data. Such report shall also identify the entities, if any, thatwill be removed from the individual income tax return because they havefailed the requirements in subdivision 1 of this subsection, the entitiesthat will remain on the individual income tax return, and the entities, ifany, that will be added to the individual income tax return.
B. Subject to the provisions of subsection A, the following entities entitledto voluntary contributions shall appear on the individual income tax returnand are eligible to receive tax refund contributions of not less than $1:
1. Nongame wildlife voluntary contribution.
a. All moneys contributed shall be used for the conservation and managementof endangered species and other nongame wildlife. "Nongame wildlife"includes protected wildlife, endangered and threatened wildlife, aquaticwildlife, specialized habitat wildlife both terrestrial and aquatic, andmollusks, crustaceans, and other invertebrates under the jurisdiction of theBoard of Game and Inland Fisheries.
b. All moneys shall be deposited into a special fund known as the GameProtection Fund and which shall be accounted for as a separate part thereofto be designated as the Nongame Cash Fund. All moneys so deposited in theNongame Cash Fund shall be used by the Commission of Game and InlandFisheries for the purposes set forth herein.
2. Open space recreation and conservation voluntary contribution.
a. All moneys contributed shall be used by the Department of Conservation andRecreation to acquire land for recreational purposes and preserve naturalareas; to develop, maintain, and improve state park sites and facilities; andto provide funds to local public bodies pursuant to the Virginia Outdoor FundGrants Program.
b. All moneys shall be deposited into a special fund known as the Open SpaceRecreation and Conservation Fund. The moneys in the fund shall be allocatedone-half to the Department of Conservation and Recreation for the purposesstated in subdivision 2 a of this subsection and one-half to local publicbodies pursuant to the Virginia Outdoor Fund Grants Program.
3. Voluntary contribution to political party.
All moneys contributed shall be paid to the State Central Committee of anyparty that meets the definition of a political party under § 24.2-101 as ofJuly 1 of the previous taxable year. The maximum contribution allowable underthis subdivision shall be $25. In the case of a joint return of husband andwife, each spouse may designate that the maximum contribution allowable bepaid.
4. United States Olympic Committee voluntary contribution.
All moneys contributed shall be paid to the United States Olympic Committee.
5. Housing program voluntary contribution.
a. All moneys contributed shall be used by the Department of Housing andCommunity Development to provide assistance for emergency, transitional, andpermanent housing for the homeless; and to provide assistance to housing forthe low-income elderly for the physically or mentally disabled.
b. All moneys shall be deposited into a special fund known as the VirginiaTax Check-off for Housing Fund. All moneys deposited in the fund shall beused by the Department of Housing and Community Development for the purposesset forth in this subdivision. Funds made available to the Virginia TaxCheck-off for Housing Fund may supplement but shall not supplant activitiesof the Virginia Housing Partnership Revolving Fund established pursuant toChapter 9 (§ 36-141 et seq.) of Title 36 or those of the Virginia HousingDevelopment Authority.
6. Voluntary contributions to the Department for the Aging.
a. All moneys contributed shall be used by the Department for the Aging forthe enhancement of transportation services for the elderly and disabled.
b. All moneys shall be deposited into a special fund known as theTransportation Services for the Elderly and Disabled Fund. All moneys sodeposited in the fund shall be used by the Department for the Aging for theenhancement of transportation services for the elderly and disabled. TheDepartment for the Aging shall conduct an annual audit of the moneys receivedpursuant to this subdivision and shall provide an evaluation of all programsfunded pursuant to this subdivision annually to the Secretary of Health andHuman Resources.
7. Voluntary contribution to the Community Policing Fund.
a. All moneys contributed shall be used to provide grants to locallaw-enforcement agencies for the purchase of equipment or the support ofservices, as approved by the Criminal Justice Services Board, relating tocommunity policing.
b. All moneys shall be deposited into a special fund known as the CommunityPolicing Fund. All moneys deposited in such fund shall be used by theDepartment of Criminal Justices Services for the purposes set forth herein.
8. Voluntary contribution to promote the arts.
All moneys contributed shall be used by the Virginia Arts Foundation toassist the Virginia Commission for the Arts in its statutory responsibilityof promoting the arts in the Commonwealth. All moneys shall be deposited intoa special fund known as the Virginia Arts Foundation Fund.
9. Voluntary contribution to the Historic Resources Fund.
All moneys contributed shall be deposited in the Historic Resources Fundestablished pursuant to § 10.1-2202.1.
10. Voluntary contribution to the Virginia Foundation for the Humanities andPublic Policy.
All moneys contributed shall be paid to the Virginia Foundation for theHumanities and Public Policy. All moneys shall be deposited into a specialfund known as the Virginia Humanities Fund.
11. Voluntary contribution to the Center for Governmental Studies.
All moneys contributed shall be paid to the Center for Governmental Studies,a public service and research center of the University of Virginia. Allmoneys shall be deposited into a special fund known as the GovernmentalStudies Fund.
12. Voluntary contribution to the Law and Economics Center.
All moneys contributed shall be paid to the Law and Economics Center, apublic service and research center of George Mason University. All moneysshall be deposited into a special fund known as the Law and Economics Fund.
13. Voluntary contribution to Children of America Finding Hope.
All moneys contributed shall be used by Children of America Finding Hope(CAFH) in its programs which are designed to reach children with emotionaland physical needs.
14. Voluntary contribution to 4-H Educational Centers.
All moneys contributed shall be used by the 4-H Educational Centersthroughout the Commonwealth for their (i) educational, leadership, andcamping programs and (ii) operational and capital costs. The State Treasurershall pay the moneys to the Virginia 4-H Foundation in Blacksburg, Virginia.
15. Voluntary contribution to promote organ and tissue donation.
a. All moneys contributed shall be used by the Virginia Transplant Council toassist in its statutory responsibility of promoting and coordinatingeducational and informational activities as related to the organ, tissue, andeye donation process and transplantation in the Commonwealth of Virginia.
b. All moneys shall be deposited into a special fund known as the VirginiaDonor Registry and Public Awareness Fund. All moneys deposited in such fundshall be used by the Virginia Transplant Council for the purposes set forthherein.
16. Voluntary contributions to the Virginia War Memorial Foundation and theNational D-Day Memorial Foundation.
All moneys contributed shall be used by the Virginia War Memorial Foundationand the National D-Day Memorial Foundation in their work through each oftheir respective memorials. The State Treasurer shall divide the moneys intotwo equal portions and pay one portion to the Virginia War MemorialFoundation and the other portion to the National D-Day Memorial Foundation.
17. Voluntary contribution to the Virginia Federation of Humane Societies.
All moneys contributed shall be paid to the Virginia Federation of HumaneSocieties to assist in its mission of saving, caring for, and finding homesfor homeless animals.
18. Voluntary contribution to the Tuition Assistance Grant Fund.
a. All moneys contributed shall be paid to the Tuition Assistance Grant Fundfor use in providing monetary assistance to residents of the Commonwealth whoare enrolled in undergraduate or graduate programs in private Virginiacolleges.
b. All moneys shall be deposited into a special fund known as the TuitionAssistance Grant Fund. All moneys so deposited in the Fund shall beadministered by the State Council of Higher Education for Virginia inaccordance with and for the purposes provided under the Tuition AssistanceGrant Act (§ 23-38.11 et seq.).
19. Voluntary contribution to the Spay and Neuter Fund.
All moneys contributed shall be paid to the Spay and Neuter Fund for use bylocalities in the Commonwealth for providing low-cost spay and neutersurgeries through direct provision or contract or each locality may make thefunds available to any private, nonprofit sterilization program for dogs andcats in such locality. The Tax Commissioner shall determine annually thetotal amounts designated on all returns from each locality in theCommonwealth, based upon the locality that each filer who makes a voluntarycontribution to the Fund lists as his permanent address. The State Treasurershall pay the appropriate amount to each respective locality.
20. Voluntary contribution to the Virginia Commission for the Arts.
All moneys contributed shall be paid to the Virginia Commission for the Arts.
21. Voluntary contribution for the Office of Commonwealth Preparedness.
All moneys contributed shall be paid to the Department of EmergencyManagement for the Office of Commonwealth Preparedness.
22. Voluntary contribution for the cancer centers in the Commonwealth.
All moneys contributed shall be paid equally to all entities in theCommonwealth that officially have been designated as cancer centers by theNational Cancer Institute.
23. Voluntary contribution to the Brown v. Board of Education ScholarshipProgram Fund.
a. All moneys contributed shall be paid to the Brown v. Board of EducationScholarship Program Fund to support the work of and generate nonstate fundsto maintain the Brown v. Board of Education Scholarship Program.
b. All moneys shall be deposited into the Brown v. Board of EducationScholarship Program Fund as established in § 30-231.4.
c. All moneys so deposited in the Fund shall be administered by the StateCouncil of Higher Education in accordance with and for the purposes providedin Chapter 34.1 (§ 30-231.01 et seq.) of Title 30.
24. Voluntary contribution to the Martin Luther King, Jr. Living History andPublic Policy Center.
All moneys contributed shall be paid to the Board of Trustees of the MartinLuther King, Jr. Living History and Public Policy Center.
25. Voluntary contribution to the Virginia Caregivers Grant Fund.
All moneys contributed shall be paid to the Virginia Caregivers Grant Fundestablished pursuant to § 63.2-2202.
26. Voluntary contribution to public library foundations.
All moneys contributed pursuant to this subdivision shall be deposited intothe state treasury. The Tax Commissioner shall determine annually the totalamounts designated on all returns for each public library foundation andshall report the same to the State Treasurer. The State Treasurer shall paythe appropriate amount to the respective public library foundation.
27. Voluntary contribution to Celebrating Special Children, Inc.
All moneys contributed shall be paid to Celebrating Special Children, Inc.and shall be deposited into a special fund known as the Celebrating SpecialChildren, Inc. Fund.
28. Voluntary contributions to the Department for the Aging.
a. All moneys contributed shall be used by the Department for the Aging forproviding Medicare Part D counseling to the elderly and disabled.
b. All moneys shall be deposited into a special fund known as the MedicarePart D Counseling Fund. All moneys so deposited shall be used by theDepartment for the Aging to provide counseling for the elderly and disabledconcerning Medicare Part D. The Department for the Aging shall conduct anannual audit of the moneys received pursuant to this subdivision and shallprovide an evaluation of all programs funded pursuant to the subdivision tothe Secretary of Health and Human Resources.
29. Voluntary contribution to community foundations.
All moneys contributed pursuant to this subdivision shall be deposited intothe state treasury. The Tax Commissioner shall determine annually the totalamounts designated on all returns for each community foundation and shallreport the same to the State Treasurer. The State Treasurer shall pay theappropriate amount to the respective community foundation. A "communityfoundation" shall be defined as any institution that meets the membershiprequirements for a community foundation established by the Council onFoundations.
30. Voluntary contribution to the Virginia Foundation for Community CollegeEducation.
a. All moneys contributed shall be paid to the Virginia Foundation forCommunity College Education for use in providing monetary assistance toVirginia residents who are enrolled in comprehensive community colleges inVirginia.
b. All moneys shall be deposited into a special fund known as the VirginiaFoundation for Community College Education Fund. All moneys so deposited inthe Fund shall be administered by the Virginia Foundation for CommunityCollege Education in accordance with and for the purposes provided under theCommunity College Incentive Scholarship Program (§ 23-220.2 et seq.).
31. Voluntary contribution to the Middle Peninsula Chesapeake Bay PublicAccess Authority.
All moneys contributed shall be paid to the Middle Peninsula Chesapeake BayPublic Access Authority to be used for the purposes described in § 15.2-6601.
32. Voluntary contribution to the Breast and Cervical Cancer Prevention andTreatment Fund.
All moneys contributed shall be paid to the Breast and Cervical CancerPrevention and Treatment Fund established pursuant to § 32.1-368.
33. Voluntary contribution to the Virginia Aquarium and Marine Science Center.
All moneys contributed shall be paid to the Virginia Aquarium and MarineScience Center for use in its mission to increase the public's knowledge andappreciation of Virginia's marine environment and inspire commitment topreserve its existence.
34. Voluntary contribution to the Virginia Capitol Preservation Foundation.
All moneys contributed shall be paid to the Virginia Capitol PreservationFoundation for use in its mission in supporting the ongoing restoration,preservation, and interpretation of the Virginia Capitol and Capitol Square.
C. Subject to the provisions of subsection A, the following voluntarycontributions shall appear on the individual income tax return and areeligible to receive tax refund contributions or by making payment to theDepartment if the individual is not eligible to receive a tax refund pursuantto § 58.1-309 or if the amount of such tax refund is less than the amount ofthe voluntary contribution:
1. Voluntary contribution to the Family and Children's Trust Fund of Virginia.
All moneys contributed shall be paid to the Family and Children's Trust Fundof Virginia.
2. Voluntary Chesapeake Bay Restoration Contribution.
a. All moneys contributed shall be used to help fund Chesapeake Bay and itstributaries restoration activities in accordance with tributary plansdeveloped pursuant to Article 7 (§ 2.2-215 et seq.) of Chapter 2 of Title 2.2.
b. The Tax Commissioner shall annually determine the total amount ofvoluntary contributions and shall report the same to the State Treasurer, whoshall credit that amount to a special nonreverting fund to be administered bythe Office of the Secretary of Natural Resources. All moneys so depositedshall be used for the purposes of providing grants for the implementation oftributary plans developed pursuant to Article 7 (§ 2.2-215 et seq.) ofChapter 2 of Title 2.2.
3. Voluntary Jamestown-Yorktown Foundation Contribution.
All moneys contributed shall be used by the Jamestown-Yorktown Foundation forthe Jamestown 2007 quadricentennial celebration. All moneys shall bedeposited into a special fund known as the Jamestown Quadricentennial Fund.This subdivision shall be effective for taxable years beginning beforeJanuary 1, 2008.
4. State forests voluntary contribution.
a. All moneys contributed shall be used for the development andimplementation of conservation and education initiatives in the state forestssystem.
b. All moneys shall be deposited into a special fund known as the StateForests System Fund, established pursuant to § 10.1-1119.1. All moneys sodeposited in such fund shall be used by the State Forester for the purposesset forth herein.
5. Voluntary contributions to Uninsured Medical Catastrophe Fund.
All moneys contributed shall be paid to the Uninsured Medical CatastropheFund established pursuant to § 32.1-324.2, such funds to be used for thetreatment of Virginians sustaining uninsured medical catastrophes.
6. Voluntary contribution to local school divisions.
a. All moneys contributed shall be used by a specified local public schoolfoundation as created by and for the purposes stated in § 22.1-212.2:2.
b. All moneys collected pursuant to subdivision 6 a of this subsection orthrough voluntary payments by taxpayers designated for a local public schoolfoundation over refundable amounts shall be deposited into the statetreasury. The Tax Commissioner shall determine annually the total amountsdesignated on all returns for each public school foundation and shall reportthe same to the State Treasurer. The State Treasurer shall pay theappropriate amount to the respective public school foundation.
c. In order for a public school foundation to be eligible to receivecontributions under this section, school boards must notify the Departmentduring the taxable year in which they want to participate prior to thedeadlines and according to procedures established by the Tax Commissioner.
7. Voluntary contribution to Home Energy Assistance Fund.
All moneys contributed shall be paid to the Home Energy Assistance Fundestablished pursuant to § 63.2-805, such funds to be used to assistlow-income Virginians in meeting seasonal residential energy needs.
8. Voluntary contribution to the Virginia Military Family Relief Fund.
a. All moneys contributed shall be paid to the Virginia Military FamilyRelief Fund for use in providing assistance to military service personnel onactive duty and their families for living expenses including, but not limitedto, food, housing, utilities, and medical services.
b. All moneys shall be deposited into a special fund known as the VirginiaMilitary Family Relief Fund, established and administered pursuant to §44-102.2.
D. Unless otherwise specified and subject to the requirements in §58.1-344.2, all moneys collected for each entity in subsections B and C shallbe deposited into the state treasury. The Tax Commissioner shall determineannually the total amount designated for each entity in subsections B and Con all individual income tax returns and shall report the same to the StateTreasurer, who shall credit that amount to each entity's respective specialfund.
(2004, c. 649; 2005, cc. 860, 889; 2006, cc. 103, 479; 2007, cc. 69, 70, 601;2008, cc. 97, 313, 461; 2009, cc. 4, 26, 41, 521, 834; 2010, c. 690.)