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2017 Louisiana Laws
Revised Statutes
TITLE 47 - Revenue and Taxation
RS 47:120.181 - Income tax checkoff; donation for Louisiana Coalition Against Domestic Violence, Inc.

Universal Citation: LA Rev Stat § 47:120.181 (2017)
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SUBPART KK. LOUISIANA COALITION AGAINST

DOMESTIC VIOLENCE, INC., DONATION

§120.181. Income tax checkoff; donation for Louisiana Coalition Against Domestic Violence, Inc.

A. Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any portion of the total amount of the refund to which he is entitled shall be donated to Louisiana Coalition Against Domestic Violence, Inc., hereinafter referred to as "LCADV", in lieu of that amount being paid to him as a refund, in which case the refund shall be reduced by the amount so designated. The designation shall be made at the time of the filing of the current year tax return and shall be made on the income tax return form as prescribed by the secretary of the Department of Revenue. Donated monies shall be administered by the secretary and distributed to LCADV in accordance with the provisions of R.S. 47:120.37. No donation made under the provisions of this Subpart shall be invalid for lack of an authentic act.

B. LCADV shall use the monies derived from such donations for the purpose of eliminating domestic violence through public education, systems change, social change, and public policy.

C. The Senate Committee on Revenue and Fiscal Affairs or the House Committee on Ways and Means may, at their discretion, request a report from LCADV relative to its operations. The form and content of the report shall be prescribed by the chairman of the committee, but the report shall at a minimum contain a detailed explanation of the revenues and expenditures, as well as a description of the organization's activities. The committee may summon any person employed by or associated with LCADV to provide testimony with respect to the report.

Acts 2013, No. 57, §1, applicable to taxable years on or after Jan. 1, 2013.

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