New Jersey Administrative Code
Title 5 - COMMUNITY AFFAIRS
Chapter 30 - LOCAL FINANCE BOARD
Subchapter 18 - MUNICIPAL AND COUNTY CHARITABLE FUNDS
- Section 5:30-18.1 - Definitions
- Section 5:30-18.2 - Creation of a charitable fund; specified public purposes
- Section 5:30-18.3 - Annual cap on property tax credits
- Section 5:30-18.4 - Cap on individual donation to charitable fund creditable toward property taxes
- Section 5:30-18.5 - Percentage of donation that may be credited toward property taxes
- Section 5:30-18.6 - Spillover fund
- Section 5:30-18.7 - Administration of charitable and spillover funds; chief financial officer as fund administrator
- Section 5:30-18.8 - Reporting charitable fund donations for application to annual property taxes
- Section 5:30-18.9 - Information donors must provide in connection with their donation; payment method
- Section 5:30-18.10 - Circumstances when a creditable charitable donation exceeds the amount that can be credited against a donor's annual local property tax bill; refunds to donors
- Section 5:30-18.11 - No representations as to Internal Revenue Service treatment of charitable fund contributions
- Section 5:30-18.12 - Receipt to donor from a charitable fund regarding donation
- Section 5:30-18.13 - Charitable funds to function as dedicated trust fund without independent spending authority; impact on property tax levy cap
- Section 5:30-18.14 - The reporting of creditable donations to the tax collector and municipal finance officer; fund administrator having online access to municipal tax records
- Section 5:30-18.15 - Creditable donation must come from property owner or agent there of
- Section 5:30-18.16 - Certain documents exempt from disclosure under the Open Public Records Act
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