                                 CODE OF VIRGINIA

VOLUNTARY CONTRIBUTIONS OF REFUNDS REQUIREMENTS (§ 58.1-344.3)

A. 1. For taxable years beginning on and after January 1, 2005, all entities
entitled to voluntary contributions of tax refunds listed in subsections B and C
must have received at least $10,000 in contributions in each of the three
previous taxable years for which there is complete data and in which such entity
was listed on the individual income tax return.

   2. In the event that an entity listed in subsections B and C does not satisfy
   the requirement in subdivision 1, such entity shall no longer be listed on the
   individual income tax return.

   3. a. The entities listed in subdivisions B 21 and B 22 as well as any other
   entities in subsections B and C added subsequent to the 2004 Session of the
   General Assembly shall not appear on the individual income tax return until
   their addition to the individual income tax return results in a maximum of 25
   contributions listed on the return. Such contributions shall be added in the
   order that they are listed in subsections B and C.
   				b. Each entity added to the income tax return shall appear on the return
   for at least three consecutive taxable years before the requirement in
   subdivision 1 is applied to such entity.

   4. The Department of Taxation shall report annually by the first day of each
   General Assembly Regular Session to the Chairmen of the House Committee on
   Finance and Senate Committee on Finance and Appropriations the amounts
   collected for each entity listed under subsections B and C for the three most
   recent taxable years for which there is complete data. Such report shall also
   identify the entities, if any, that will be removed from the individual income
   tax return because they have failed the requirements in subdivision 1, the
   entities that will remain on the individual income tax return, and the
   entities, if any, that will be added to the individual income tax return.

B. Subject to the provisions of subsection A, the following entities entitled to
voluntary contributions shall appear on the individual income tax return and are
eligible to receive tax refund contributions of not less than $1:

   1. Nongame wildlife voluntary contribution.
   				a. All moneys contributed shall be used for the conservation and
   management of endangered species and other nongame wildlife. &#8220;Nongame
   wildlife&#8221; includes protected wildlife, endangered and threatened
   wildlife, aquatic wildlife, specialized habitat wildlife both terrestrial and
   aquatic, and mollusks, crustaceans, and other invertebrates under the
   jurisdiction of the Board of Wildlife Resources.
   				b. All moneys shall be deposited into a special fund known as the Game
   Protection Fund and which shall be accounted for as a separate part thereof to
   be designated as the Nongame Cash Fund. All moneys so deposited in the Nongame
   Cash Fund shall be used by the Board of Wildlife Resources for the purposes
   set forth herein.

   2. Open space recreation and conservation voluntary contribution.
   				a. All moneys contributed shall be used by the Department of Conservation
   and Recreation to acquire land for recreational purposes and preserve natural
   areas; to develop, maintain, and improve state park sites and facilities; and
   to provide funds to local public bodies pursuant to the Virginia Outdoor Fund
   Grants Program.
   				b. All moneys shall be deposited into a special fund known as the Open
   Space Recreation and Conservation Fund. The moneys in the fund shall be
   allocated one-half to the Department of Conservation and Recreation for the
   purposes stated in subdivision 2 a and one-half to local public bodies
   pursuant to the Virginia Outdoor Fund Grants Program.

   3. Voluntary contribution to political party.
   				All moneys contributed shall be paid to the State Central Committee of any
   party that meets the definition of a political party under &#xA7; 24.2-101 as
   of July 1 of the previous taxable year. The maximum contribution allowable
   under this subdivision shall be $25. In the case of a joint return of married
   individuals, each spouse may designate that the maximum contribution allowable
   be paid.

   4. United States Olympic Committee voluntary contribution.
   				All moneys contributed shall be paid to the United States Olympic
   Committee.

   5. Housing program voluntary contribution.
   				a. All moneys contributed shall be used by the Department of Housing and
   Community Development to provide assistance for emergency, transitional, and
   permanent housing for the homeless; and to provide assistance to housing for
   the low-income elderly for the physically or mentally disabled.
   				b. All moneys shall be deposited into a special fund known as the Virginia
   Tax Check-off for Housing Fund. All moneys deposited in the fund shall be used
   by the Department of Housing and Community Development for the purposes set
   forth in this subdivision. Funds made available to the Virginia Tax Check-off
   for Housing Fund may supplement but shall not supplant activities of the
   Virginia Housing Trust Fund established pursuant to Chapter 9 (&#xA7; 36-141
   et seq.) of Title 36 or those of the Virginia Housing Development Authority.

   6. Voluntary contributions to the Department for Aging and Rehabilitative
   Services.
   				a. All moneys contributed shall be used by the Department for Aging and
   Rehabilitative Services for the enhancement of transportation services for the
   elderly and disabled.
   				b. All moneys shall be deposited into a special fund known as the
   Transportation Services for the Elderly and Disabled Fund. All moneys so
   deposited in the fund shall be used by the Department for Aging and
   Rehabilitative Services for the enhancement of transportation services for the
   elderly and disabled. The Department for Aging and Rehabilitative Services
   shall conduct an annual audit of the moneys received pursuant to this
   subdivision and shall provide an evaluation of all programs funded pursuant to
   this subdivision annually to the Secretary of Health and Human Resources.

   7. Voluntary contribution to the Community Policing Fund.
   				a. All moneys contributed shall be used to provide grants to local
   law-enforcement agencies for the purchase of equipment or the support of
   services, as approved by the Criminal Justice Services Board, relating to
   community policing.
   				b. All moneys shall be deposited into a special fund known as the
   Community Policing Fund. All moneys deposited in such fund shall be used by
   the Department of Criminal Justices Services for the purposes set forth
   herein.

   8. Voluntary contribution to promote the arts.
   				All moneys contributed shall be used by the Virginia Commission for the
   Arts in its statutory responsibility of promoting the arts in the
   Commonwealth. All moneys shall be deposited into a special fund known as the
   Virginia Commission for the Arts Fund.

   9. Voluntary contribution to the Historic Resources Fund.
   				All moneys contributed shall be deposited in the Historic Resources Fund
   established pursuant to &#xA7; 10.1-2202.1.

   10. Voluntary contribution to the Virginia Foundation for the Humanities and
   Public Policy.
   				All moneys contributed shall be paid to the Virginia Foundation for the
   Humanities and Public Policy. All moneys shall be deposited into a special
   fund known as the Virginia Humanities Fund.

   11. Voluntary contribution to the Center for Governmental Studies.
   				All moneys contributed shall be paid to the Center for Governmental
   Studies, a public service and research center of the University of Virginia.
   All moneys shall be deposited into a special fund known as the Governmental
   Studies Fund.

   12. Voluntary contribution to the Law and Economics Center.
   				All moneys contributed shall be paid to the Law and Economics Center, a
   public service and research center of George Mason University. All moneys
   shall be deposited into a special fund known as the Law and Economics Fund.

   13. Voluntary contribution to Children of America Finding Hope.
   				All moneys contributed shall be used by Children of America Finding Hope
   (CAFH) in its programs which are designed to reach children with emotional and
   physical needs.

   14. Voluntary contribution to 4-H Educational Centers.
   				All moneys contributed shall be used by the 4-H Educational Centers
   throughout the Commonwealth for their (i) educational, leadership, and camping
   programs and (ii) operational and capital costs. The State Treasurer shall pay
   the moneys to the Virginia 4-H Foundation in Blacksburg, Virginia.

   15. Voluntary contribution to promote organ and tissue donation.
   				a. All moneys contributed shall be used by the Virginia Transplant Council
   to assist in its statutory responsibility of promoting and coordinating
   educational and informational activities as related to the organ, tissue, and
   eye donation process and transplantation in the Commonwealth of Virginia.
   				b. All moneys shall be deposited into a special fund known as the Virginia
   Donor Registry and Public Awareness Fund. All moneys deposited in such fund
   shall be used by the Virginia Transplant Council for the purposes set forth
   herein.

   16. Voluntary contributions to the Virginia War Memorial division of the
   Department of Veterans Services and the National D-Day Memorial Foundation.
   				All moneys contributed shall be used by the Virginia War Memorial division
   of the Department of Veterans Services and the National D-Day Memorial
   Foundation in their work through each of their respective memorials. The State
   Treasurer shall divide the moneys into two equal portions and pay one portion
   to the Virginia War Memorial division of the Department of Veterans Services
   and the other portion to the National D-Day Memorial Foundation.

   17. Voluntary contribution to the Virginia Federation of Humane Societies.
   				All moneys contributed shall be paid to the Virginia Federation of Humane
   Societies to assist in its mission of saving, caring for, and finding homes
   for homeless animals.

   18. Voluntary contribution to the Tuition Assistance Grant Fund.
   				a. All moneys contributed shall be paid to the Tuition Assistance Grant
   Fund for use in providing monetary assistance to residents of the Commonwealth
   who are enrolled in undergraduate or graduate programs in private Virginia
   colleges.
   				b. All moneys shall be deposited into a special fund known as the Tuition
   Assistance Grant Fund. All moneys so deposited in the Fund shall be
   administered by the State Council of Higher Education for Virginia in
   accordance with and for the purposes provided under the Tuition Assistance
   Grant Act (&#xA7; 23.1-628 et seq.).

   19. Voluntary contribution to the Spay and Neuter Fund.
   				All moneys contributed shall be paid to the Spay and Neuter Fund for use
   by localities in the Commonwealth for providing low-cost spay and neuter
   surgeries through direct provision or contract or each locality may make the
   funds available to any private, nonprofit sterilization program for dogs and
   cats in such locality. The Tax Commissioner shall determine annually the total
   amounts designated on all returns from each locality in the Commonwealth,
   based upon the locality that each filer who makes a voluntary contribution to
   the Fund lists as his permanent address. The State Treasurer shall pay the
   appropriate amount to each respective locality.

   20. Voluntary contribution to the Virginia Commission for the Arts.
   				All moneys contributed shall be paid to the Virginia Commission for the
   Arts.

   21. Voluntary contribution for the Department of Emergency Management.
   				All moneys contributed shall be paid to the Department of Emergency
   Management.

   22. Voluntary contribution for the cancer centers in the Commonwealth.
   				All moneys contributed shall be paid equally to all entities in the
   Commonwealth that officially have been designated as cancer centers by the
   National Cancer Institute.

   23. Voluntary contribution to the Brown v. Board of Education Scholarship
   Program Fund.
   				a. All moneys contributed shall be paid to the Brown v. Board of Education
   Scholarship Program Fund to support the work of and generate nonstate funds to
   maintain the Brown v. Board of Education Scholarship Program.
   				b. All moneys shall be deposited into the Brown v. Board of Education
   Scholarship Program Fund as established in &#xA7; 30-231.4.
   				c. All moneys so deposited in the Fund shall be administered by the State
   Council of Higher Education in accordance with and for the purposes provided
   in Chapter 34.1 (&#xA7; 30-231.01 et seq.) of Title 30.

   24. Voluntary contribution to the Martin Luther King, Jr. Living History and
   Public Policy Center.
   				All moneys contributed shall be paid to the Board of Trustees of the
   Martin Luther King, Jr. Living History and Public Policy Center.

   25. Voluntary contribution to the Virginia Caregivers Grant Fund.
   				All moneys contributed shall be paid to the Virginia Caregivers Grant Fund
   established pursuant to &#xA7; 63.2-2202.

   26. Voluntary contribution to public library foundations.
   				All moneys contributed pursuant to this subdivision shall be deposited
   into the state treasury. The Tax Commissioner shall determine annually the
   total amounts designated on all returns for each public library foundation and
   shall report the same to the State Treasurer. The State Treasurer shall pay
   the appropriate amount to the respective public library foundation.

   27. Voluntary contribution to Celebrating Special Children, Inc.
   				All moneys contributed shall be paid to Celebrating Special Children, Inc.
   and shall be deposited into a special fund known as the Celebrating Special
   Children, Inc. Fund.

   28. Voluntary contributions to the Department for Aging and Rehabilitative
   Services.
   				a. All moneys contributed shall be used by the Department for Aging and
   Rehabilitative Services for providing Medicare Part D counseling to the
   elderly and disabled.
   				b. All moneys shall be deposited into a special fund known as the Medicare
   Part D Counseling Fund. All moneys so deposited shall be used by the
   Department for Aging and Rehabilitative Services to provide counseling for the
   elderly and disabled concerning Medicare Part D. The Department for Aging and
   Rehabilitative Services shall conduct an annual audit of the moneys received
   pursuant to this subdivision and shall provide an evaluation of all programs
   funded pursuant to the subdivision to the Secretary of Health and Human
   Resources.

   29. Voluntary contribution to community foundations.
   				All moneys contributed pursuant to this subdivision shall be deposited
   into the state treasury. The Tax Commissioner shall determine annually the
   total amounts designated on all returns for each community foundation and
   shall report the same to the State Treasurer. The State Treasurer shall pay
   the appropriate amount to the respective community foundation. A
   &#8220;community foundation&#8221; shall be defined as any institution that
   meets the membership requirements for a community foundation established by
   the Council on Foundations.

   30. Voluntary contribution to the Virginia Foundation for Community College
   Education.
   				a. All moneys contributed shall be paid to the Virginia Foundation for
   Community College Education for use in providing monetary assistance to
   Virginia residents who are enrolled in comprehensive community colleges in
   Virginia.
   				b. All moneys shall be deposited into a special fund known as the Virginia
   Foundation for Community College Education Fund. All moneys so deposited in
   the Fund shall be administered by the Virginia Foundation for Community
   College Education in accordance with and for the purposes provided under the
   Community College Incentive Scholarship Program (former &#xA7; 23-220.2 et
   seq.).

   31. Voluntary contribution to the Middle Peninsula Chesapeake Bay Public
   Access Authority.
   				All moneys contributed shall be paid to the Middle Peninsula Chesapeake
   Bay Public Access Authority to be used for the purposes described in &#xA7;
   15.2-6601.

   32. Voluntary contribution to the Breast and Cervical Cancer Prevention and
   Treatment Fund.
   				All moneys contributed shall be paid to the Breast and Cervical Cancer
   Prevention and Treatment Fund established pursuant to &#xA7; 32.1-368.

   33. Voluntary contribution to the Virginia Aquarium and Marine Science Center.
   				All moneys contributed shall be paid to the Virginia Aquarium and Marine
   Science Center for use in its mission to increase the public&#8217;s knowledge
   and appreciation of Virginia&#8217;s marine environment and inspire commitment
   to preserve its existence.

   34. Voluntary contribution to the Virginia Capitol Preservation Foundation.
   				All moneys contributed shall be paid to the Virginia Capitol Preservation
   Foundation for use in its mission in supporting the ongoing restoration,
   preservation, and interpretation of the Virginia Capitol and Capitol Square.

   35. Voluntary contribution for the Secretary of Veterans and Defense Affairs.
   				All moneys contributed shall be paid to the Office of the Secretary of
   Veterans and Defense Affairs for related programs and services.

C. Subject to the provisions of subsection A, the following voluntary
contributions shall appear on the individual income tax return and are eligible
to receive tax refund contributions or by making payment to the Department if
the individual is not eligible to receive a tax refund pursuant to § 58.1-309
or if the amount of such tax refund is less than the amount of the voluntary
contribution:

   1. Voluntary contribution to the Family and Children&#8217;s Trust Fund of
   Virginia.
   				All moneys contributed shall be paid to the Family and Children&#8217;s
   Trust Fund of Virginia.

   2. Voluntary Chesapeake Bay restoration contribution.
   				a. All moneys contributed shall be used to help fund Chesapeake Bay and
   its tributaries restoration activities in accordance with tributary plans
   developed pursuant to Article 7 (&#xA7; 2.2-215 et seq.) of Chapter 2 of Title
   2.2 or the Chesapeake Bay Watershed Implementation Plan submitted by the
   Commonwealth of Virginia to the U.S. Environmental Protection Agency on
   November 29, 2010, and any subsequent revisions thereof.
   				b. The Tax Commissioner shall annually determine the total amount of
   voluntary contributions and shall report the same to the State Treasurer, who
   shall credit that amount to a special nonreverting fund to be administered by
   the Office of the Secretary of Natural and Historic Resources. All moneys so
   deposited shall be used for the purposes of providing grants for the
   implementation of tributary plans developed pursuant to Article 7 (&#xA7;
   2.2-215 et seq.) of Chapter 2 of Title 2.2 or the Chesapeake Bay Watershed
   Implementation Plan submitted by the Commonwealth of Virginia to the U.S.
   Environmental Protection Agency on November 29, 2010, and any subsequent
   revisions thereof.
   				c. No later than November 1 of each year, the Secretary of Natural and
   Historic Resources shall submit a report to the House Committee on
   Agriculture, Chesapeake and Natural Resources; the Senate Committee on
   Agriculture, Conservation and Natural Resources; the House Committee on
   Appropriations; the Senate Committee on Finance and Appropriations; and the
   Virginia delegation to the Chesapeake Bay Commission, describing the grants
   awarded from moneys deposited in the fund. The report shall include a list of
   grant recipients, a description of the purpose of each grant, the amount
   received by each grant recipient, and an assessment of activities or
   initiatives supported by each grant. The report shall be posted on a website
   maintained by the Secretary of Natural and Historic Resources, along with a
   cumulative listing of previous grant awards beginning with awards granted on
   or after July 1, 2014.

   3. Voluntary Jamestown-Yorktown Foundation Contribution.
   				All moneys contributed shall be used by the Jamestown-Yorktown Foundation
   for the Jamestown 2007 quadricentennial celebration. All moneys shall be
   deposited into a special fund known as the Jamestown Quadricentennial Fund.
   This subdivision shall be effective for taxable years beginning before January
   1, 2008.

   4. State forests voluntary contribution.
   				a. All moneys contributed shall be used for the development and
   implementation of conservation and education initiatives in the state forests
   system.
   				b. All moneys shall be deposited into a special fund known as the State
   Forests System Fund, established pursuant to &#xA7; 10.1-1119.1. All moneys so
   deposited in such fund shall be used by the State Forester for the purposes
   set forth herein.

   5. Voluntary contributions to Uninsured Medical Catastrophe Fund.
   				All moneys contributed shall be paid to the Uninsured Medical Catastrophe
   Fund established pursuant to &#xA7; 32.1-324.2, such funds to be used for the
   treatment of Virginians sustaining uninsured medical catastrophes.

   6. Voluntary contribution to local school divisions.
   				a. All moneys contributed shall be used by a specified local public school
   foundation as created by and for the purposes stated in &#xA7; 22.1-212.2:2.
   				b. All moneys collected pursuant to subdivision 6 a or through voluntary
   payments by taxpayers designated for a local public school foundation over
   refundable amounts shall be deposited into the state treasury. The Tax
   Commissioner shall determine annually the total amounts designated on all
   returns for each public school foundation and shall report the same to the
   State Treasurer. The State Treasurer shall pay the appropriate amount to the
   respective public school foundation.
   				c. In order for a public school foundation to be eligible to receive
   contributions under this section, school boards must notify the Department
   during the taxable year in which they want to participate prior to the
   deadlines and according to procedures established by the Tax Commissioner.

   7. Voluntary contribution to Home Energy Assistance Fund.
   				All moneys contributed shall be paid to the Home Energy Assistance Fund
   established pursuant to &#xA7; 63.2-805, such funds to be used to assist
   low-income Virginians in meeting seasonal residential energy needs.

   8. Voluntary contribution to the Virginia Military Family Relief Fund.
   				a. All moneys contributed shall be paid to the Virginia Military Family
   Relief Fund for use in providing assistance to military service personnel on
   active duty and their families for living expenses including, but not limited
   to, food, housing, utilities, and medical services.
   				b. All moneys shall be deposited into a special fund known as the Virginia
   Military Family Relief Fund, established and administered pursuant to &#xA7;
   44-102.2.

   9. Voluntary contribution to the Federation of Virginia Food Banks.
   				All moneys contributed shall be paid to the Federation of Virginia Food
   Banks, a Partner State Association of Feeding America. The Federation of
   Virginia Food Banks shall as soon as practicable make an equitable
   distribution of all such moneys to the Blue Ridge Area Food Bank, Capital Area
   Food Bank, Feeding America Southwest Virginia, FeedMore, Inc., Foodbank of
   Southeastern Virginia and the Eastern Shore, Fredericksburg Area Food Bank, or
   Virginia Peninsula Foodbank.
   				The Secretary of Finance may request records or receipts of all
   distributions by the Federation of Virginia Food Banks of such moneys
   contributed for purposes of ensuring compliance with the requirements of this
   subdivision.

   10. Voluntary contribution to the endowment fund of the Board for the Blind
   and Vision Impaired.
   				All moneys contributed shall be paid to the endowment fund of the Board
   for use in its mission in providing quality services to assist citizens of the
   Commonwealth who are blind, vision impaired, or deafblind in achieving their
   desired level of employment, education, and personal independence.

D. Unless otherwise specified and subject to the requirements in &#xA7;
58.1-344.2, all moneys collected for each entity in subsections B and C shall be
deposited into the state treasury. The Tax Commissioner shall determine annually
the total amount designated for each entity in subsections B and C on all
individual income tax returns and shall report the same to the State Treasurer,
who shall credit that amount to each entity&#8217;s respective special fund.

HISTORY: 2004, c. 649; 2005, cc. 860, 889; 2006, cc. 103, 479; 2007, cc. 69, 70,
601; 2008, cc. 97, 313, 461; 2009, cc. 4, 26, 41, 521, 834; 2010, c. 690; 2011,
cc. 780, 858; 2012, cc. 803, 835; 2013, cc. 22, 234, 631, 754; 2014, cc. 18,
115, 182, 490; 2015, c. 70; 2020, cc. 900, 958; 2021, Sp. Sess. I, c. 401; 2022,
c. 437; 2025, c. 311.