Voluntary contribution funds Individual voluntary contributions
Sponsor a voluntary contribution fund
All voluntary contribution funds are legislative enacted. If you would like to add a fund to a tax return, contact your local legislative representative for more information.
There may be administrative costs for a voluntary contribution fund.
The State Controller may be reimbursed a maximum of:
- 2% of valid contributions in the first year the fund is on a return, and
- 1% of valid contributions in each succeeding year the fund is on a return
Additionally, we may be reimbursed a maximum of:
- 3% of valid contributions in the first year the fund is on a return, and
- 2% of valid contributions in each succeeding year the fund is on a return
Minimum contribution threshold
Some voluntary contribution funds are required to meet a minimum contribution test.
If the contributions made do not exceed $250,000 (as adjusted for inflation) in any taxable year, the Fund may be effectively repealed.
Visit Current voluntary contribution funds for:
- The amounts contributed to each fund
- Which funds are required to meet the minimum contribution requirement
- Fund history and status reports (annual contribution totals)
Changes in minimum contribution
Legislative changes to the fund language may cause a recalculation of the minimum contribution threshold amount.
In addition, the Department of Industrial Relations conducts research and publishes information on economic, employment, and work place safety and health statistics.
Minimum threshold not met
If a voluntary contribution fund does not receive the required dollar amount of contributions the following year the fund is:
- Removed from tax returns
When a fund does not meet its threshold, it becomes inactive until it is repealed by and is removed from statute. It cannot be "reactivated". New legislation would be required to put a fund back on the return that has either failed to meet its threshold, or if repealed by statute.
Example: A fund did not meet the minimum contribution threshold in 2017. The fund would be removed from the 2017 tax return, which is filed in 2018.
A sunset or repeal date is the first day in January following the last year a fund is legislated to appear on a return. When a fund reaches its sunset date, it’s removed from statute.
To change a sunset date, contact your local legislative representative for more information. All funds are legislatively enacted.