Code Section Group

Revenue and Taxation Code - RTC

DIVISION 2. OTHER TAXES [6001 - 61045]

  ( Heading of Division 2 amended by Stats. 1968, Ch. 279. )

PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802]

  ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. )

CHAPTER 3. Voluntary Contributions [18701 - 18913]

  ( Chapter 3 added by Stats. 1993, Ch. 31, Sec. 26. )

ARTICLE 3. California YMCA Youth and Government Voluntary Tax Contribution Fund [18716 - 18720]
  ( Article 3 added by Stats. 2017, Ch. 142, Sec. 1. )

18716.
  

(a) An individual may designate on the personal income tax return that a contribution in excess of the tax liability, if any, be made to the California YMCA Youth and Government Voluntary Tax Contribution Fund, established by Section 18717. That designation is to be used as a voluntary contribution on the tax return.

(b) The contributions shall be in full dollar amounts and may be made individually by each signatory on a joint return.

(c) A designation under subdivision (a) shall be made for any taxable year on the original return for that taxable year, and once made is irrevocable. If payments and credits reported on the return, together with any other credits associated with the individual’s account, do not exceed the individual’s tax liability, the return shall be treated as though no designation has been made.

(d) The Franchise Tax Board shall revise the form of the return to include a space labeled “California YMCA Youth and Government Voluntary Tax Contribution Fund” to allow for the designation permitted under subdivision (a). The form shall also include in the instructions information that the contribution may be in the amount of one dollar ($1) or more and that the contribution shall be used to support civic education programs operated by the YMCA Youth and Government Program, the African American Leaders for Tomorrow Program, the Asian Pacific Youth Leadership Project, and the Chicano Latino Youth Leadership Project.

(e) A deduction shall be allowed under Article 6 (commencing with Section 17201) of Chapter 3 of Part 10 for any contribution made pursuant to subdivision (a).

(Added by Stats. 2017, Ch. 142, Sec. 1. (AB 846) Effective January 1, 2018. Inoperative on date prescribed in Section 18720. Repealed, pursuant to Section 18720, on December 1 following inoperative date.)

18717.
  

There is hereby established in the State Treasury the California YMCA Youth and Government Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18716. The Franchise Tax Board shall notify the Controller of both the amount of money paid by taxpayers in excess of their tax liability and the amount of refund money that taxpayers have designated pursuant to Section 18716 to be transferred to the California YMCA Youth and Government Voluntary Tax Contribution Fund. The Controller shall transfer from the Personal Income Tax Fund to the California YMCA Youth and Government Voluntary Tax Contribution Fund an amount not in excess of the sum of the amounts designated by individuals pursuant to Section 18716 for payment into that fund.

(Added by Stats. 2017, Ch. 142, Sec. 1. (AB 846) Effective January 1, 2018. Inoperative on date prescribed in Section 18720. Repealed, pursuant to Section 18720, on December 1 following inoperative date.)

18718.
  

(a) Notwithstanding Section 13340 of the Government Code, all moneys transferred to the California YMCA Youth and Government Voluntary Tax Contribution Fund pursuant to Section 18716 shall be continuously appropriated and allocated as follows:

(1) To the Franchise Tax Board, the Controller, and the State Department of Education for reimbursement of all costs incurred by the Franchise Tax Board, the Controller, and the State Department of Education in connection with their duties under this article.

(2) The balance to the State Department of Education for distribution as follows:

(A) If the California YMCA Youth and Government Voluntary Tax Contribution Fund collects contributions of three hundred thousand dollars ($300,000) or less, all funds shall be distributed to the California YMCA Youth and Government Program.

(B) If the California YMCA Youth and Government Voluntary Tax Contribution Fund collects contributions in excess of three hundred thousand dollars ($300,000), three hundred thousand dollars ($300,000) shall be distributed to the California YMCA Youth and Government Program and the balance of the fund shall be distributed as follows:

(i) To provide an annual grant of ten thousand dollars ($10,000) to each of the following nonprofit civic youth organizations in order to operate civic education and mock legislative programs:

(I) African American Leaders for Tomorrow Program.

(II) Asian Pacific Youth Leadership Project.

(III) Chicano Latino Youth Leadership Project.

(ii) (I) All remaining funds shall be distributed to the California YMCA Youth and Government Program.

(II) The California YMCA Youth and Government Board of Directors may award additional nonprofit civic youth organizations a grant of up to ten thousand dollars ($10,000) each in order to operate civic education and mock legislative programs. Grants shall be administered by the California YMCA Youth and Government Board of Directors, who shall be responsible for developing criteria, evaluating applications, and awarding grants to eligible organizations.

(b) All moneys allocated pursuant to subdivision (a) of this section may be carried over from the year in which they were received.

(c) Funds distributed to the California YMCA Youth and Government Program, the African American Leaders for Tomorrow Program, the Asian Pacific Youth Leadership Project, the Chicano Latino Youth Leadership Project, and any other nonprofit civic youth organizations awarded a grant pursuant to clause (ii) of subparagraph (B) of paragraph (2) of subdivision (a) shall be used to support program participation by underserved students and for direct program-related expenses.

(d) The funds distributed to the California YMCA Youth and Government Program by the State Department of Education shall be used exclusively for program-related expenses.

(Added by Stats. 2017, Ch. 142, Sec. 1. (AB 846) Effective January 1, 2018. Inoperative on date prescribed in Section 18720. Repealed, pursuant to Section 18720, on December 1 following inoperative date.)

18719.
  

The State Department of Education shall comply with the Internet Web site reporting requirements described in Section 18873.

(Added by Stats. 2017, Ch. 142, Sec. 1. (AB 846) Effective January 1, 2018. Inoperative on date prescribed in Section 18720. Repealed, pursuant to Section 18720, on December 1 following inoperative date.)

18720.
  

(a) Except as otherwise provided in subdivision (b), this article shall remain in effect only until January 1 of the seventh calendar year following the first appearance of the California YMCA Youth and Government Voluntary Tax Contribution Fund on the personal income tax return, and is repealed as of December 1 of that year.

(b) (1) By September 1 of the second calendar year and each subsequent calendar year that the California YMCA Youth and Government Voluntary Tax Contribution Fund appears on the tax return, the Franchise Tax Board shall determine whether the amount of contributions estimated to be received during the calendar year will equal or exceed the minimum contribution amount for the calendar year. The Franchise Tax Board shall estimate the amount of contributions to be received by using the actual amounts received and an estimate of the contributions that will be received by the end of that calendar year.

(2) If the Franchise Tax Board determines that the amount of contributions estimated to be received during a calendar year will not at least equal the minimum contribution amount for the calendar year, this article shall be inoperative with respect to taxable years beginning on or after January 1 of that calendar year, and shall be repealed on December 1 of that year.

(3) For purposes of this section, the minimum contribution amount for a calendar year means two hundred fifty thousand dollars ($250,000) pursuant to subdivision (c) of Section 18873.

(Added by Stats. 2017, Ch. 142, Sec. 1. (AB 846) Effective January 1, 2018. Repealed on December 1 of year prescribed in subd. (a) or subd. (b). Note: Termination provisions affect Article 3, commencing with Section 18716.)

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