Franchise Tax Board

Individual Voluntary Contributions

Current Voluntary Contribution Funds Annual Contribution Totals Initial Tax Return Final
Tax Return
2008 Minimum Contribution Requirement Revenue & Taxation Code Section
Alzheimer's Disease/Related Disorders Fund
1987
2009
$312,721
18761
California Breast Cancer Research Fund
1992
2012
$340,376
18791
California Firefighters' Memorial Fund
1993
2010
No minimum requirement unless the repeal date is deleted
18801
California Fund for Senior Citizens
1983
2009
$250,000
18721
California Military Family Relief Fund
2004
2009
$270,122
18705
California Peace Officer Memorial Foundation Fund
1999
2010
No minimum requirement unless the repeal date is deleted
18805
California Sea Otter Fund
2006
2011
$250,000
18750
California Seniors Special Fund
1990
None
No minimum requirement
18771
Emergency Food Assistance Program Fund
1998
$324,291
18851
Rare and Endangered Species Preservation Program
1983
2012
$292,592
18741
State Children's Trust for the Prevention of Child Abuse
1983
2012
$292,592
18711

Current Fund Descriptions

Alzheimer's Disease/Related Disorders Fund

Contributions will provide grants to California scientists who study Alzheimer's disease and related disorders. This research includes basic science, diagnosis, treatment, prevention, behavioral problems, and care giving. With one-half million Californians living with the disease and another 2 million providing care to a loved one with Alzheimer's, our state is in the early stages of a major public health crisis. Your contribution will ensure that Alzheimer's disease receives the attention, research, and resources it deserves.

For more information, visit their Website at Department of Health Services.

California Breast Cancer Research Fund

Contributions will fund research toward preventing and curing breast cancer. Breast cancer is the most common cancer to strike women in California. It kills 4,000 California women each year. Contributions also fund research on prevention and better treatment, and keep doctors up-to-date on research progress.

For more information, visit their Website at California Breast Cancer Research Program.

California Firefighters' Memorial Fund

Contributions will be used for the repair and maintenance of the California Firefighters' Memorial on the grounds of the State Capitol, ceremonies to honor the memory of fallen firefighters and to assist surviving loved ones, and for an informational guide detailing survivor benefits to assist the spouses and children of fallen firefighters.

For more information, visit their Website at California Fire Foundation.

California Fund for Senior Citizens

Contributions will provide support for the California Senior Legislature (CSL). The CSL are volunteers who prioritize statewide senior related legislative proposals in areas of health, housing, transportation, and community services. Any excess contributions not required by the CSL will be distributed to senior citizen service organizations throughout California.

For more information, visit the Website for California Senior Legislature or call the California Commission on Aging.

California Military Family Relief Fund

Contributions will be used to provide financial aid grants to members of the California National Guard who are California residents, and have been called to active duty.

To qualify for a grant all of the following must be met:

  • Individuals are members of the California National Guard.
  • They are California residents.
  • Members were called to active duty for at least 100 consecutive days.
  • Their military salary is at least 30% less than their civilian salary.

For more information, visit their Website at California Military Family Relief Fund.

California Peace Officer Memorial Foundation Fund

Contributions will be used to preserve the memory of California's fallen peace officers and assist the families they left behind. Since statehood, over 1,300 courageous California peace officers have made the ultimate sacrifice while protecting law-abiding citizens. The non-profit charitable organization, California Peace Officers' Memorial Foundation, has accepted the privilege and responsibility of maintaining a memorial for fallen officers on the State Capitol grounds. Each May, the Memorial Foundation conducts a dignified ceremony honoring fallen officers and their surviving families by offering moral support, crisis counseling, and financial support that includes academic scholarships for the children of those officers who have made the supreme sacrifice.

For more information, contact the California Peace Officer Memorial Foundation or visit their Website at California Highway Patrol.

California Sea Otter Fund

The California Coastal Conservancy and the Department of Fish and Game will each be allocated 50 percent of the contributions. The California Coastal Conservancy will use the contributions for research and programs related to the near-shore ecosystem, including sea otters. The Department of Fish and Game will use the contributions to establish a sea otter fund within the department's index coding system for increased investigation, prevention, and enforcement action.

For more information, contact the California Department of Fish & Game or the California Coastal Conservancy.

California Senior Special Fund

If you and/or your spouse are 65 years of age or older as of December 31, 2006, and claim the Senior Exemption Credit on line 9, you may make a combined total contribution of up to $182 or $91 per spouse. Contributions entered to this fund will be distributed to the Area Agency of Aging Councils (TACC) to provide advice on and sponsorship of Senior Citizens issues. Any excess contributions not required by TACC will be distributed to senior citizen service organizations throughout California for meals, adult day care, and transportation.

Caution: Only taxpayers or spouses who claim the senior exemption credit on their California return may contribute to the Senior Special Fund. The contribution amount must not exceed the amount of the senior exemption credit. See table below:

Senior Special Fund
Maximum Contribution (Tax Year)
  2006 2005 2004 2003 2002 2001 2000
Taxpayer (65 years or older)
$91
$87
$85
$82
$80
$79
$75
Taxpayer and Spouse (65 years or older)
$182
$174
$170
$164
$160
$158
$150

For more information, visit their Website at the California Commission on Aging or Department of Aging.

Emergency Food Assistance Program Fund

Contributions will be used to help local food banks feed California's hungry. Your contribution will fund the purchase of much-needed food for delivery to food banks, pantries, and soup kitchens throughout the state. The State Department of Social Services will monitor its distribution to ensure the food is given to those most in need.

For more information, visit their Website at State Department of Social Services.

Rare and Endangered Species Preservation Program

Contributions will be used to help protect and conserve California's many threatened and endangered species and the wild land that they need to survive, for the enjoyment and benefit of you and future generations of Californians.

For more information, the taxpayer may contact the Department of Fish and Game.

State Children's Trust Fund for the Prevention of Child Abuse

Contributions will be used to fund programs for the prevention, intervention, and treatment of child abuse and neglect.

For more information, visit their Website at State Department of Social Services.