N.Y. Tax Law 630-F*4 – Gift for lupus education and prevention
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* § 630-f. Gift for lupus education and prevention. An individual in any taxable year may elect to contribute to the lupus education and prevention fund. Such contribution shall be in any whole dollar amount and shall not reduce the amount of state tax owed by such individual. The commissioner shall include space on the personal income tax return to enable a taxpayer to make such contribution. Notwithstanding any other provision of law all revenues collected pursuant to this § of the state finance law.
Terms Used In N.Y. Tax Law 630-F*4
- Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
* NB There are 6 § 630-f's