New Jersey Administrative Code
Title 5 - COMMUNITY AFFAIRS
Chapter 30 - LOCAL FINANCE BOARD
Subchapter 18 - MUNICIPAL AND COUNTY CHARITABLE FUNDS
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

(a) When an otherwise creditable donation to a municipal or county charitable fund exceeds the amount that can be credited against a donor's annual local property tax bill, the donor shall elect one of the following options:

(b) At the time a donation is made, the donor shall instruct the municipality or county on the treatment of the portion of the donation that is not creditable.

(c) Any refund of a charitable donation to a donor by a municipality or county shall be authorized pursuant to N.J.S.A. 40A:5-17, except that the governing body of a municipality or county may, pursuant to N.J.S.A. 40A:5-17.1, authorize the fund administrator to refund to a donor sums of less than $ 10.00.

(d) In the event an otherwise creditable donation cannot be applied to a donor's local property tax obligation due to the donor being delinquent on their property taxes or other municipal charges, the donor shall have at least 10 business days to seek a refund. If the donor does not make such a request within the required timeframe, the entirety of the donation shall be refunded to the donor minus 10 percent. The 10 percent may be used for the specific purposes of the fund and for administrative costs associated with the fund.

(e) If the tax collector finds that the credit toward a donor's annual property tax obligation should be adjusted downward, the donor may elect any of the options set forth in (a) above, as applicable.

(f) Request for refunds of charitable donations, including donations that have been applied to a donor's annual property tax obligation or deposited into a spillover fund for said purpose, shall not be honored by a municipality or county to the donor.