                                 CODE OF VIRGINIA

DONATIONS TO THE GENERAL FUND (§ 58.1-17)

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&#8217;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.

HISTORY: 2002, c. 268.