How to contribute Individual voluntary contributions
How to contribute
Make your individual voluntary contribution on your original tax return. Contributions must be $1 or more, in whole dollar amounts.
Use one of the following tax returns:
- California Resident Income Tax Return (Form 540 2EZ)
- California Resident Income Tax Return (Form 540)
- California Nonresident or Part-Year Resident (Form 540NR)
- California Fiduciary Income Tax Return (Form 541)
Voluntary contributions are irrevocable and cannot be made or reversed on an amended return.
Example: John made a voluntary contribution on his current year tax return. On December 30, he changed his mind and tried to request a refund of the contribution he made. Since the tax return had already been filed, John cannot revoke his contribution. Therefore, he will not be entitled to a refund.
Charitable deduction
Voluntary contributions are permitted as charitable contributions (in the year following the contribution) on the Federal Schedule A.
Pro-rated contribution
If you designate a contribution to more than one fund and the amount available for the contribution is insufficient, the contribution will be allocated on a pro-rata basis.
If you do not choose a fund
If you do not designate a specific fund, your contribution will be transferred to the General Fund.