Personal income tax: credits: charitable contributions.

The Personal Income Tax Law allows various credits against the tax imposed by that law. This bill would allow a credit against that tax for each taxable year beginning on or after January 1, 2014, in an amount equal to the amount donated to a qualified charitable organization, as defined, not to exceed a specified amount per taxable year. This bill would require the Franchise Tax Board to certify that the organization is a qualified charitable organization and post a list of the certified qualified charitable organizations on its Internet Web site. This bill would take effect immediately as a tax levy.