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State of California Franchise Tax Board

Individual Voluntary Contributions

Current Voluntary Contribution Funds Annual Contribution Totals Initial Tax Return Final Tax Return 2015 Minimum Contribution Requirement
Alzheimer's Disease/Related Disorders Fund 2015-2011 1987 2019 $354,969
American Red Cross, California Chapters Fund 2015-2014 2013 2017 $250,000
California Breast Cancer Research Fund 2015-2011 1992 2017 $371,724
California Cancer Research Fund 2015-2011 2008 2017 $274,377
California Firefighters' Memorial Fund 2015-2011 1993 2020 No minimum requirement unless the repeal date is deleted
California Peace Officer Memorial Foundation Fund 2015-2011 1999 2020 No minimum requirement unless the repeal date is deleted
California Sea Otter Fund 2015-2011 2006 2015 $283,775
California Senior Legislature Fund 2015 2014 2018 No minimum requirement for 2015
California Seniors Special Fund 2015-2011 1990 None No minimum requirement
California Sexual Violence Victim Services Fund 2015 2014 2018 No minimum requirement for 2015
Child Victims of Human Trafficking Fund 2015-2012 2011 2015 $259,844
Emergency Food for Families Fund 2015-2011 1998 2018 $368,102
Habitat for Humanity Fund 2015 2014 2018 No minimum requirement for 2015
Keep Arts in Schools Fund 2015-2014 2013 2017 $250,000
Protect Our Coasts and Oceans Fund 2015-2014 2013 2017 $250,000
Rare and Endangered Species Preservation Program 2015-2011 1983 2017 $332,122
School Supplies for Homeless Children Fund 2015-2013 2012 2016 $255,500
State Parks Protection Fund/Park Pass Purchase 2015-2013 2012 None $255,500

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 600,000 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 California Department of Public Health.

American Red Cross, California Chapters Fund

Contributions will be used by the American Red Cross, California Chapters for planning and implementing programs for disaster relief in California.

California Breast Cancer Research Fund

Contributions support unique breast cancer research - new approaches to prevent and cure the disease other agencies might be reluctant to support. These donations fund scientifically rigorous research guided by the needs and voices of California communities. Administered by the University of California, the California Breast Cancer Program must, by law, use 95% of all contributions for research and education. Contribute today.

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

California Cancer Research Fund

Contributions will be used to conduct research relating to the causes, detection, and prevention of cancer and to expand community-based education on cancer, and to provide prevention and awareness activities for communities that are disproportionately at risk or afflicted by cancer.

For more information, contact California Cancer Research Fund.

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 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 Wildlife 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 Wildlife 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 and Wildlife or the California Coastal Conservancy.

California Senior Legislature Fund

Contributions will be used to conduct the sessions of the California Senior Legislature and to support its ongoing activities on behalf of older persons.

For more information, visit their website at California Senior Legislature.

California Seniors Special Fund

If you and/or your spouse are 65 years of age or older as of December 31, 2014, and claim the Senior Exemption Credit on line 9, you may make a combined total contribution of up to $216 or $108 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)
  2014 2013 2012 2011
Taxpayer (65 years or older) $108 $106 $104 $102
Taxpayer and Spouse (65 years or older) $216 $212 $208 $204

For more information, visit their website at the California Commission on Aging.

California Sexual Violence Victim Services Fund

Contributions will be used to further the services that California’s rape crisis centers provide for victims of rape or sexual assault.

Child Victims of Human Trafficking Fund

Contributions will be used to fund, through grants, eligible community-based organizations that agree to provide services to minors who are victims of human trafficking.

Emergency Food for Families 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.

Habitat for Humanity Fund

Contributions will be used to build affordable housing in California.

Keep Arts in Schools Fund

Contributions will be used by the Arts Council for the allocation of grants to individuals or organizations administering arts programs for children in preschool through 12th grade.

Protect Our Coast and Oceans Fund

The coast is more than a place; it’s part of who we are as Californians. This fund helps protect, conserve, restore, and enhance the California coast and ocean for the benefit of current and future generations. Your contribution will provide grants to clean up shorelines, restore habitat, bring under served kids to the coast (some for the first time), promote access to the coast, and invest in the long-term protection of our coast and ocean.

For more information, visit their website  WHALE TAIL® Grants ( Program www.coast4u.org), or email coast4u@coastal.ca.gov.

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, visit their website at California Department of Fish and Wildlife.

School Supplies for Homeless Children Fund

Contributions will be used to provide school supplies and health-related products to homeless children.

State Parks Protection Fund/Parks Pass Purchase

Contributions will be used for the protection and preservation of California's state parks and for the cost of a Vehicle Day Use Annual Pass valid at most park units where day use fees are collected. The pass is not valid at off-highway vehicle units, or for camping, oversized vehicle, extra vehicle, per-person, or supplemental fees. If a taxpayer's contribution equals or exceeds $195 the taxpayer will receive a single Vehicle Day Use Annual Pass. Amounts contributed in excess of the parks pass cost may be deducted as a charitable contribution for the year in which the voluntary contribution is made. Any contribution less than $195 will be treated as a voluntary contribution and may be deducted as a charitable contribution.

For more information, visit their website at State Department of Parks and Recreation/Annual Pass or email info@parks.ca.gov.

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