Personal income taxes: voluntary contributions: Organ and Tissue Donor Registry Voluntary Tax Contribution Fund.

Existing law, the Uniform Anatomical Gift Act, establishes the California Organ and Tissue Donor Registrar as a not-for-profit entity to establish and maintain the Donate Life California Organ and Tissue Donor Registry to contain, among other things, information regarding persons who have identified themselves as organ and tissue donors. Existing law, the Personal Income Tax Law, authorizes an individual to contribute amounts in excess of his or her personal income tax liability for the support of specified funds. Existing law sets forth general administrative provisions applicable to voluntary contributions, which, among other things, repeal funds that fail to meet a minimum contribution amount of $250,000 in a given taxable year. This bill would allow a taxpayer to designate an amount in excess of personal income tax liability to be transferred into the Organ and Tissue Donor Registry Voluntary Tax Contribution Fund, which the bill would create. The bill would require the Franchise Tax Board to revise the tax return to include a space for this fund when another voluntary contribution designation is removed or space becomes available, whichever occurs first. The bill would require the fund to meet an annual minimum contribution amount of $250,000, as specified. The bill would require moneys transferred to the Organ and Tissue Donor Registry Voluntary Tax Contribution Fund to be continuously appropriated and allocated to the Donate Life California Organ and Tissue Donor Registrar, for the purpose of maintaining the Donate Life California Organ and Tissue Donor Registry, and to the Controller and the Franchise Tax Board, as provided. The bill would provide that these provisions would remain in effect only until January 1 of the 7th calendar year following the first appearance of the Organ and Tissue Donor Registry Voluntary Tax Contribution Fund on the personal income tax return and would repeal the provisions as of December 1 of that year. The bill would provide for an earlier repeal if the Franchise Tax Board determines that the amount of contributions estimated to be received during the 2nd and later calendar years after its first appearance on a return will not at least equal the minimum contribution amount, in which case these provisions would be repealed on December 1 of that year. By continuously appropriating these funds, the bill would make an appropriation.