2017 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS
CHAPTER 3 - Voluntary Contributions
ARTICLE 3 - California YMCA Youth and Government Voluntary Tax Contribution Fund
Section 18718.
(a) Notwithstanding Section 13340 of the Government Code, all moneys transferred to the California YMCA Youth and Government Voluntary Tax Contribution Fund pursuant to Section 18716 shall be continuously appropriated and allocated as follows:
(1) To the Franchise Tax Board, the Controller, and the State Department of Education for reimbursement of all costs incurred by the Franchise Tax Board, the Controller, and the State Department of Education in connection with their duties under this article.
(2) The balance to the State Department of Education for distribution as follows:
(A) If the California YMCA Youth and Government Voluntary Tax Contribution Fund collects contributions of three hundred thousand dollars ($300,000) or less, all funds shall be distributed to the California YMCA Youth and Government Program.
(B) If the California YMCA Youth and Government Voluntary Tax Contribution Fund collects contributions in excess of three hundred thousand dollars ($300,000), three hundred thousand dollars ($300,000) shall be distributed to the California YMCA Youth and Government Program and the balance of the fund shall be distributed as follows:
(i) To provide an annual grant of ten thousand dollars ($10,000) to each of the following nonprofit civic youth organizations in order to operate civic education and mock legislative programs:
(I) African American Leaders for Tomorrow Program.
(II) Asian Pacific Youth Leadership Project.
(III) Chicano Latino Youth Leadership Project.
(ii) (I) All remaining funds shall be distributed to the California YMCA Youth and Government Program.
(II) The California YMCA Youth and Government Board of Directors may award additional nonprofit civic youth organizations a grant of up to ten thousand dollars ($10,000) each in order to operate civic education and mock legislative programs. Grants shall be administered by the California YMCA Youth and Government Board of Directors, who shall be responsible for developing criteria, evaluating applications, and awarding grants to eligible organizations.
(b) All moneys allocated pursuant to subdivision (a) of this section may be carried over from the year in which they were received.
(c) Funds distributed to the California YMCA Youth and Government Program, the African American Leaders for Tomorrow Program, the Asian Pacific Youth Leadership Project, the Chicano Latino Youth Leadership Project, and any other nonprofit civic youth organizations awarded a grant pursuant to clause (ii) of subparagraph (B) of paragraph (2) of subdivision (a) shall be used to support program participation by underserved students and for direct program-related expenses.
(d) The funds distributed to the California YMCA Youth and Government Program by the State Department of Education shall be used exclusively for program-related expenses.
(Added by Stats. 2017, Ch. 142, Sec. 1. (AB 846) Effective January 1, 2018. Inoperative on date prescribed in Section 18720. Repealed, pursuant to Section 18720, on December 1 following inoperative date.)
