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2002 SESSION

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CHAPTER 268 An Act to amend the Code of Virginia by adding in Article 1 of Chapter 1 of Title 58.1 a section numbered 58.1-17, relating to voluntary contributions to the general fund. [H 1304] Approved March 22, 2002

Be it enacted by the General Assembly of Virginia:

1. That the Code of Virginia is amended by adding in Article 1 of Chapter 1 of Title 58.1 a section numbered 58.1-17 as follows:

§ 58.1-17. Donations to the general fund.

Any taxpayer wanting to donate money in excess of his tax liability to the Commonwealth may do so at any time by writing a check payable to the State Treasurer and designating it as a donation to the Commonwealth's general fund. Such donations shall be used only for public purposes and shall be deductible as a charitable contribution to the extent allowed under § 170 of the Internal Revenue Code of 1986, as amended. Taxpayers making donations pursuant to this section may (i) include their donations when filing their Virginia income tax return, or (ii) deliver such donations, either in person or by mail, to the Tax Commissioner. The Tax Commissioner shall report to the State Treasurer the amount donated monthly and the State Treasurer shall credit such amount to the general fund.

2. That the Tax Commissioner shall include information in the instructions of any state tax package about donations that may be made to the general fund pursuant to the provisions of this act. In addition, the Tax Commissioner shall, with the consent of the taxpayer, publish the names of taxpayers making donations pursuant to the provisions of this act on the Department of Taxation's website at least monthly.