Voluntary contributions: Special Olympics Fund.

Under existing law, taxpayers are allowed to contribute amounts in excess of their personal income tax liability for the support of various funds. Existing law also contains administrative provisions that are generally applicable to voluntary contributions. This bill would allow a taxpayer to designate an amount in excess of personal income tax liability to be deposited to the Special Olympics Fund, which the bill would create. The bill would require moneys transferred to the Special Olympics Fund, upon appropriation by the Legislature, to be allocated to the Franchise Tax Board and the Controller, as provided, and to the State Department of Social Services for disbursement to the Special Olympics Northern California and the Special Olympics Southern California for the purpose of funding activities of the Special Olympics in support of children and adults with intellectual disabilities, as provided. The bill would authorize the State Department of Social Services to use up to 3% of the moneys allocated to it for administrative costs. The bill would require the Special Olympics Northern California and the Special Olympics Southern California to annually provide a report to the State Department of Social Services regarding the expenditure of the moneys disbursed to each organization, as specified.