New Jersey Administrative Code
Title 5 - COMMUNITY AFFAIRS
Chapter 30 - LOCAL FINANCE BOARD
Subchapter 18 - MUNICIPAL AND COUNTY CHARITABLE FUNDS
Section 5:30-18.9 - Information donors must provide in connection with their donation; payment method

Universal Citation: NJ Admin Code 5:30-18.9

Current through Register Vol. 56, No. 6, March 18, 2024

(a) When making a donation to a charitable fund, the donor must provide the local unit's fund administrator or the fund administrator's designee with, at minimum, the following information:

1. Name, mailing address, e-mail address, and telephone number of the donor;

2. The name of the charitable fund or funds to which the donation is being made;

3. For each charitable fund:
i. The total amount of the contribution;

ii. The total creditable portion of the contribution and, if the donor seeks a credit against multiple parcels within the municipality, the amounts that the donor seeks to credit against each parcel;

iii. The block, lot, qualifier, and property address of each parcel located within the local unit for which the donor seeks a credit against the annual property tax obligation, along with a copy of the most recent tax bill, or advice copy thereof, for each parcel;

iv. A certification that the donor is not delinquent in payment of property taxes or municipal charges;

v. The annual tax bill, or advice copy thereof, and, if applicable, the quarter or quarters, against which the credit should be applied; and

vi. The disposition of the balance of a creditable donation in excess of the amount that can be credited against the annual property tax bill; and

4. If the donation will be funded from the donor's mortgage escrow, the contact information of the mortgagee, servicing organization, or property tax processing organization, as defined by N.J.A.C. 5:33-4.2, that will be making the donation to the charitable fund on behalf of the donor.

(b) At the discretion of the municipality or county, the donor may make a donation by any of the following means:

1. Cash;

2. Money order;

3. Check, including cashier's check, certified check, electronic check, or personal check;

4. Automated clearing house (ACH) transfer;

5. Wire transfer; or

6. Credit or debit card.

(c) The donor may not place any additional restrictions on the use of creditable charitable fund contributions.

Disclaimer: These regulations may not be the most recent version. New Jersey may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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