§120.26.  Income tax checkoff; donation for Louisiana Association of Councils on Aging

A.  As used in this Subpart the following terms have the meanings ascribed to them:

(1)  "OEA" means the office of elderly affairs that is an organizational part of the governor's office, and exercises overall supervision of parish councils on aging.

(2)  "Parish councils on aging" means the sixty-four nonprofit domestic corporations domiciled one per parish and dedicated to delivering state-approved services directly to senior citizens.

(3)  "Secretary" means the secretary of the Department of Revenue.

(4)  "Senior citizens" means residents of Louisiana who have attained the age of sixty years or more.

B.  Every resident, nonresident, domestic, and foreign corporation who files a state income tax return and who is entitled to a refund may designate on such return that all or any portion of the total amount of the refund to which he is entitled shall be donated to the parish councils on aging in lieu of that amount being paid 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 filing the tax return as prescribed by the secretary.  No donation made under the provisions of this Section shall be invalid for want of an authentic act.

C.  At the time the secretary confirms that a refund is due on the taxpayer's income tax return upon which a designation to the parish councils on aging has been made, the secretary shall enter into a central record the amount of the donation and the name of the donor.  The secretary shall remit the total of such amounts at least every three months to OEA.

D.  OEA shall deposit all donation funds from the secretary in a separate bank account and maintain a record of receipts and expenditures.  Disbursement of donation funds from the special bank account shall be made by OEA to parish councils on aging and such distribution shall be based on the per capita senior citizen population in each parish as reflected in the latest federal census.

E.  All funds received by parish councils on aging, having as their origin the donation of income tax refunds, shall be expended on state-approved programs administered by OEA.

Acts 1990, No. 108, §1; Acts 1997, No. 658, §2.