ASSEMBLY, No. 2183







By Assemblyman LeFEVRE



An Act concerning voluntary contributions through gross income tax returns to support the activities of the American Red Cross, supplementing chapter 9 of Title 54A of the New Jersey Statutes.


    Be It Enacted by the Senate and General Assembly of the State of New Jersey:


    1. a. There is established in the Department of the Treasury a special fund to be known as the "American Red Cross Fund."

    b. Each taxpayer shall have the opportunity to indicate on the taxpayer's New Jersey gross income tax return that a portion of the taxpayers tax refund or an enclosed contribution be deposited in the special fund. The Director of the Division of Taxation in the Department of the Treasury shall provide each taxpayer with the opportunity to indicate the taxpayer's preference on the tax return to contribute to the fund in substantially the following way:

"The American Red Cross Fund: I wish to contribute $5 □, $10 □, other amount $_______ to this fund."

    c. Any costs incurred by the Division of Taxation for collection or administration attributable to this act may be deducted from the receipts collected pursuant to this section, as determined by the Director of the Division of Budget and Accounting in the Department of the Treasury. The State Treasurer shall deposit into the "American Red Cross Fund" net contributions collected pursuant to this act.


    2. This act shall take effect immediately and apply to taxable years beginning on or after January 1 following enactment.





    This bill creates the American Red Cross Fund and provides for a checkoff on the State gross income tax return to permit taxpayers to make voluntary contributions to the fund to support its services.

    The American Red Cross is a worthy organization which helps advance living standards in modern society as well as preventing disasters and assisting in disaster relief. The American Red Cross also collects and distributes much needed blood for people harmed by natural disasters. It serves food and gives shelter and clothing where needed.





Provides for voluntary contributions by taxpayers on gross income tax returns for the American Red Cross.