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SB-761 Personal income taxes: voluntary contributions: School Supplies for Homeless Children Fund.(2013-2014)

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Amended  IN  Senate  January 17, 2014
Amended  IN  Senate  January 06, 2014
Amended  IN  Senate  May 24, 2013

CALIFORNIA LEGISLATURE— 2013–2014 REGULAR SESSION

Senate Bill No. 761


Introduced by Senator DeSaulnier

February 22, 2013


An act to amend Section 18897 of the Revenue and Taxation Code, relating to taxation.


LEGISLATIVE COUNSEL'S DIGEST


SB 761, as amended, DeSaulnier. Personal income taxes: voluntary contributions: School Supplies for Homeless Children Fund.
The Personal Income Tax Law authorizes an individual to contribute amounts in excess of his or her tax liability for the support of specified funds, including the School Supplies for Homeless Children Fund. Existing law requires the moneys deposited in the School Supplies for Homeless Children Fund to be allocated, upon appropriation by the Legislature, to the State Department of Education for the sole purpose of assisting pupils in California pursuant to the federal McKinney-Vento Homeless Assistance Act by providing school supplies and health-related products to homeless children through competitive grant programs, as provided.
This bill would instead require the same moneys, upon appropriation by the Legislature, to be allocated to the State Department of Education for distribution to a single nonprofit organization, exempt from taxation, for the sole purpose of assisting pupils in California pursuant to the federal McKinney-Vento Homeless Assistance Act by providing grants of school supplies and health-related products to partnering learning education agencies, as provided.
Vote: MAJORITY   Appropriation: NO   Fiscal Committee: YES   Local Program: NO  

The people of the State of California do enact as follows:


SECTION 1.

 Section 18897 of the Revenue and Taxation Code is amended to read:

18897.
 All moneys transferred to the School Supplies for Homeless Children Fund, upon appropriation by the Legislature, shall be allocated as follows:
(a) To the Franchise Tax Board and the Controller for reimbursement of all costs incurred by the Franchise Tax Board and the Controller in connection with their duties under this article.
(b) To the State Department of Education as follows:
(1) (A) For distribution to a single nonprofit organization exempt from federal income tax as an organization described in Section 501(c)(3) of the Internal Revenue Code for the sole purpose of assisting pupils in California pursuant to the federal McKinney-Vento Homeless Assistance Act (42 U.S.C. Sec. 11301 et seq.) by providing school supplies and health-related products to partnering learning education agencies for distribution to homeless children, as defined by the federal McKinney-Vento Homeless Assistance Act (42 U.S.C. Sec. 11301 et seq.). The nonprofit organization shall provide a minimum 100 percent match for all funds received from the School Supplies for Homeless Children Fund. The State Department of Education shall enter into a memorandum of understanding with the nonprofit organization.
(B) The State Department of Education’s first designation of a nonprofit organization shall be valid until January 1, 2017. On that date, and every three calendar years thereafter, while this section is operative and in effect, the State Department of Education shall designate the same or a different nonprofit organization pursuant to this section. The State Department of Education may revoke the designation should the nonprofit organization fail to comply with the provisions of this article. If a designation is revoked, the State Department of Education shall designate a new nonprofit organization within three calendar months.
(C) Funds shall be distributed by the State Department of Education only after evidence is presented to the State Department of Education that demonstrates that the learning education agencies or domestic violence shelters have received the materials.
(2) For reimbursement of all costs incurred by the State Department of Education in connection with verifying that the designated nonprofit organization procured school supplies and health-related products and provided matching funds.
(c) (1) Funds distributed to the nonprofit organization pursuant to this section shall be used only for costs incurred to procure, assemble, and ship school supplies and health-related products. Funds made available pursuant to this section shall not be used for administrative purposes, to reimburse costs associated with administering grants of school supplies and health-related products to learning education agencies or domestic violence shelters, or for any purpose relating to the operation of the nonprofit organization.
(2) The nonprofit organization may provide school supplies and health-related products to children living in domestic violence shelters.