A BILL TO BE ENTITLED
AN ACT TO PROVIDE SPACE ON THE INCOME TAX RETURN FOR INDIVIDUALS TO MAKE DONATIONS to the State of North Carolina for governmental services.
The General Assembly of North Carolina enacts:
SECTION 1.  Article 9 of Chapter 105 of the General Statutes is amended by adding a new section to read:
"§ 105‑269.7.  Contribution by individual for governmental support.
An individual entitled to a refund of income taxes under Part 2 of Article 4 of this Chapter may elect to contribute all or part of the refund to one or more of the departments listed in this section or to the General Fund of the State of North Carolina to be used for governmental services, spending, and appropriations. The Secretary shall provide appropriate language and space on the individual income tax form in which to make the election. The Secretary shall include in the income tax instructions an explanation that the contributions will be remitted according to the election and used by the State for the provision of governmental services. The election becomes irrevocable upon filing the individual's income tax return for the taxable year. The Secretary shall transmit the contributions made pursuant to this section to the State Treasurer to be remitted to the named departments or deposited into the General Fund, as elected on the return. Contributions may be made to one or more of the following:
(1)	The Department of Cultural Resources.
(2)	The Department of Health and Human Services.
(3)	The Department of Public Instruction.
(4)	The Department of Public Safety.
(5)	The General Fund of the State of North Carolina.
(6)	The University of North Carolina."
SECTION 2.  This act becomes effective for taxable years beginning on or after January 1, 2012.