California Revenue and Taxation Code Section 18900.42

CA Rev & Tax Code § 18900.42 (2017)  

(a) Notwithstanding Section 13340 of the Government Code, all money transferred to the Habitat for Humanity Voluntary Tax Contribution Fund shall be continuously appropriated and allocated as follows:

(1) To the Franchise Tax Board, the Controller, and the Department of Housing and Community Development for reimbursement of all costs incurred by the Franchise Tax Board, the Controller, and the Department of Housing and Community Development in connection with their duties under this article.

(2) (A) To the Department of Housing and Community Development for disbursement to Habitat for Humanity of California, Inc., a California nonprofit public benefit corporation representing and supporting California Habitat for Humanity affiliates as a state support organization.

(B) Habitat for Humanity of California, Inc., shall submit a plan to the Department of Housing and Community Development, within 60 calendar days of receiving a disbursement, for the use and competitive project specific distribution of moneys pursuant to this article to Habitat for Humanity affiliates in California that are in active status, as described on the Business Search page of the Secretary of State’s Internet Web site, and that are exempt from federal income taxation as an organization described in Section 501(c)(3) of the Internal Revenue Code.

(b) Habitat for Humanity of California, Inc., shall not use more than 5 percent of the moneys received pursuant to this article for administrative expenses.

(c) A Habitat for Humanity affiliate shall not use the moneys received pursuant to this article for administrative expenses or for purposes outside of California.

(d) Habitat for Humanity of California, Inc., shall submit an annual audit of the program to the Department of Housing and Community Development within 60 calendar days of the completion of the audit.

(e) The Department of Housing and Community Development shall comply with the Internet Web site reporting requirements described in Section 18873.

(Added by Stats. 2017, Ch. 398, Sec. 1. (AB 149) Effective January 1, 2018. Inoperative on date prescribed in Section 18900.43. Repealed, pursuant to Section 18900.43, on December 1 following inoperative date.)

Last modified: October 25, 2018