2005 California Revenue and Taxation Code Sections 18836-18840 Chapters Fund

18836.  (a) An individual may designate on the tax return that a
contribution in excess of the tax liability, if any, be made to the
Lupus Foundation of America, California Chapters Fund, which is
established by Section 18837.  That designation is to be used as a
voluntary contribution on the tax return.
   (b) The contributions shall be in full dollar amounts and may be
made individually by each signatory on a joint return.
   (c) A designation shall be made for any taxable year on the
initial return for that taxable year and once made is irrevocable.
If payments and credits reported on the return, together with any
other credits associated with the taxpayer's account, do not exceed
the taxpayer's liability, the return shall be treated as though no
designation has been made.  If no designee is specified, the
contribution shall be transferred to the General Fund after
reimbursement of the direct actual costs of the Franchise Tax Board
for the collection and administration of funds under this article.
   (d) If an individual designates a contribution to more than one
account or fund listed on the tax return, and the amount available is
insufficient to satisfy the total amount designated, the
contribution shall be allocated among the designees on a pro rata
basis.
   (e) The Franchise Tax Board shall revise the form of the return to
include a space labeled the "Lupus Foundation of America, California
Chapters Fund" to allow for the designation permitted.  The form
shall also include in the instructions information that the
contribution may be in the amount of one dollar ($1) or more and that
the contribution shall be used for lupus education, awareness, and
research.
   (f) Notwithstanding any other provision, a voluntary contribution
designation for the Lupus Foundation of America, California Chapters
Fund may not be added on the tax return until another voluntary
contribution designation is removed.
   (g) A deduction shall be allowed under Article 6 (commencing with
Section 17201) of Chapter 3 of Part 10 for any contribution made
pursuant to subdivision (a).
18837.  There is in the State Treasury the Lupus Foundation of
America, California Chapters Fund to receive contributions made
pursuant to Section 18836.  The Franchise Tax Board shall notify the
Controller of both the amount of money paid by taxpayers in excess of
their tax liability and the amount of refund money that taxpayers
have designated pursuant to Section 18836 to be transferred to the
Lupus Foundation of America, California Chapters Fund.  The
Controller shall transfer from the Personal Income Tax Fund to the
Lupus Foundation of America, California Chapters Fund an amount not
in excess of the sum of the amounts designated by individuals
pursuant to Section 18836 for payment into that fund.
18838.  All money transferred to the Lupus Foundation of America,
California Chapters Fund, upon appropriation by the Legislature,
shall be allocated as follows:
   (a) To the Franchise Tax Board and the Controller for
reimbursement of all costs incurred by the Franchise Tax Board and
the Controller in connection with their duties under this article.
   (b) (1) To the State Department of Health Services for allocation
on an equal basis to all California-based operating chapters of the
Lupus Foundation of  America.
   (2) The funding shall be used by the California based operating
chapters of the Lupus Foundation of America for lupus education and
awareness and to provide research grants to develop and advance the
understanding, causes, techniques, and modalities effective in the
prevention, care, treatment, and cure of lupus.
   (c) Funds may not be used for the department's administrative
costs.
18839.  It is the intent of the Legislature that this article create
an additional funding source for lupus education, awareness, and
research and shall be used to supplement, not supplant, other funding
sources for education, awareness, and research.
18840.  (a) Unless repealed earlier pursuant to subdivision (b),
this article shall remain in effect only until January 1 of the fifth
taxable year following the first appearance of the Lupus Foundation
of America, California Chapters Fund on the tax return, and as of
that date is repealed, unless a later enacted statute, that is
enacted before the applicable date, deletes or extends that date.
   (b) If, in any calendar year after the second taxable year the
Lupus Foundation of America, California Chapters Fund appears on the
tax return, the Franchise Tax Board estimates by September 1 that
contributions described in this article made on returns filed in that
calendar year will be less than two hundred fifty thousand dollars
($250,000), or the adjusted amount specified in subdivision (c) for
subsequent taxable years, as may be applicable, then this article is
repealed with respect to taxable years beginning on or after January
1 of that calendar year.  The Franchise Tax Board shall estimate the
annual contribution amount by September 1 of each year using the
actual amounts known to be contributed and an estimate of the
remaining year's contribution.
   (c) For each calendar year, beginning with the third calendar year
the Lupus Foundation of America, California Chapters Fund appears on
the tax return, the Franchise Tax Board shall adjust, on or before
September 1 of that calendar year, the minimum estimated contribution
amount specified in subdivision (b) as follows:
   (1) The minimum estimated contribution amount for the calendar
year shall be an amount equal to the product of the minimum estimated
contribution amount for the prior September 1 multiplied by the
inflation factor adjustment as specified in paragraph (2) of
subdivision (h) of Section 17041, rounded off to the nearest dollar.
   (2) The inflation factor adjustment used for the calendar year
shall be based on the figures for the percentage change in the
California Consumer Price Index received on or before August 1 of the
calendar year pursuant to paragraph (1) of subdivision (h) of
Section 17041.
   (d) Notwithstanding the repeal of this article, any contribution
amounts designated pursuant to this article prior to its repeal shall
continue to be transferred and disbursed in accordance with this
article as in effect immediately prior to that repeal.