Ohio § 5747.113

§ 5747.113.

(A) Any taxpayer claiming a refund under section 5747.11 of the Revised Code who wishes to contribute any part of the taxpayer's refund to the natural areas and

preserves fund created in section 1517.11 of the Revised Code , the nongame and endangered wildlife fund created in section 1531.26 of the Revised Code , the military injury relief fund created in section 5902.05 of the Revised Code , the Ohio history fund created in section 149.308 of the Revised Code , the breast and cervical cancer project income tax contribution fund created in section 3701.601 of the Revised Code , the wishes for sick children income tax contribution fund created in section 3701.602 of the Revised Code , or all of those funds may designate on the taxpayer's income tax return the amount

that the taxpayer wishes to contribute to the fund or funds.  A designated contribution is irrevocable upon the filing of the return and shall

be made in the full amount designated if the refund found due the taxpayer upon the

initial processing of the taxpayer's return, after any deductions including those

required by section 5747.12 of the Revised Code , is greater than or equal to the designated contribution.  If the refund due as initially determined is less than the designated contribution,

the contribution shall be made in the full amount of the refund.  The tax commissioner shall subtract the amount of the contribution from the amount

of the refund initially found due the taxpayer and shall certify the difference to

the director of budget and management and treasurer of state for payment to the taxpayer

in accordance with section 5747.11 of the Revised Code .  For the purpose of any subsequent determination of the taxpayer's net tax payment,

the contribution shall be considered a part of the refund paid to the taxpayer. (B) The tax commissioner shall provide a space on the income tax return form in which

a taxpayer may indicate that the taxpayer wishes to make a donation in accordance

with this section.  The tax commissioner shall also print in the instructions accompanying the income

tax return form a description of the purposes for which the natural areas and preserves

fund, the nongame and endangered wildlife fund, the military injury relief fund, the

Ohio history fund, the breast and cervical cancer project income tax contribution

fund, and the wishes for sick children income tax contribution fund were created and

the use of moneys from the income tax refund contribution system established in this

section.  No person shall designate on the person's income tax return any part of a refund

claimed under section 5747.11 of the Revised Code as a contribution to any fund other than the natural areas and preserves fund, the

nongame and endangered wildlife fund, the military injury relief fund, the Ohio history

fund, the breast and cervical cancer project income tax contribution fund, or the

wishes for sick children income tax contribution fund. (C) The money collected under the income tax refund contribution system established in

this section shall be deposited by the tax commissioner into the natural areas and

preserves fund, the nongame and endangered wildlife fund, the military injury relief

fund, the Ohio history fund, the breast and cervical cancer project income tax contribution

fund, and the wishes for sick children income tax contribution fund in the amounts

designated on the tax returns. (D) If the total amount contributed to a fund under this section, as annually determined

by the tax commissioner, is less than fifty thousand dollars in each of five consecutive

calendar years, no person may designate a contribution to that fund for any taxable

year ending after the last day of that five-year period.  In such a case, the commissioner shall remove the space dedicated to the fund on

the income tax return and the description of the fund in the instructions accompanying

the income tax return. (E) The general assembly may authorize taxpayer refund contributions to no more than

six funds under the income tax refund contribution system established in this section.  If the general assembly authorizes income tax refund contributions to a fund other

than the natural areas and preserves fund, the nongame and endangered wildlife fund,

the military injury relief fund, the Ohio history fund, the breast and cervical cancer

project income tax contribution fund, or the wishes for sick children income tax contribution

fund, such contributions may be authorized only for a period of two calendar years. With the exception of the Ohio history fund, the general assembly may authorize income

tax refund contributions to a fund only if all the money in the fund will be expended

or distributed by a state agency as defined in section 1.60 of the Revised Code . (F)(1) The director of natural resources, in January of every odd-numbered year, shall report

to the general assembly on the effectiveness of the income tax refund contribution

system as it pertains to the natural areas and preserves fund and the nongame and

endangered wildlife fund.  The report shall include the amount of money contributed to each fund in each of

the previous five years, the amount of money contributed directly to each fund in

addition to or independently of the income tax refund contribution system in each

of the previous five years, and the purposes for which the money was expended. (2) The director of veterans services, the director of the Ohio history connection, and

the director of health, in January of every odd-numbered year, each shall report to

the general assembly on the effectiveness of the income tax refund contribution system

as it pertains to the military injury relief fund, the Ohio history fund, the breast

and cervical cancer project income tax contribution fund, and the wishes for sick

children income tax contribution fund respectively.  The report shall include the amount of money contributed to the fund in each of

the previous five years, the amount of money contributed directly to the fund in addition

to or independently of the income tax refund contribution system in each of the previous

five years, and the purposes for which the money was expended.