Voluntary contributions
If you file a personal income tax return, you may make voluntary contributions to the funds listed below by completing Form IT-227, New York State Voluntary Contributions, and submitting it with your return.
If you file a general business corporation or New York S corporation franchise tax return, you may make voluntary contributions to certain funds listed below by completing Form CT-227, New York State Voluntary Contributions, and submitting it with your return.
For a detailed description of each fund, select the title of the fund below.
Before making a voluntary contribution, take note of the following:
- Your contribution(s) will reduce your refund or increase your tax payment.
- You cannot change the amount(s) you give after you file your return.
- Not all funds are available for corporation tax return filers (noted in the detailed fund descriptions).
- You cannot contribute to a fund prior to the year it was established.
List of funds
Return a Gift to Wildlife
Fund description: Your contribution will benefit New York's fish, wildlife, and marine resources, and you can receive a free issue of Conservationist magazine. Call 1 800 678-6399 for your free sample issue. For additional information, visit the New York State Department of Environmental Conservation.
Return types: You can contribute to this fund with personal income tax and corporation tax returns.
Year established: 1983
Missing and Exploited Children Clearinghouse (MECC) Fund (Missing and Exploited Children)
Fund description: Each year over 11,000 children are reported missing in New York State. Your contribution will benefit the New York State Missing and Exploited Children Clearinghouse Fund, which is part of the Missing Persons Clearinghouse. This organization works with law enforcement, parents and others who are searching for missing and abducted children. Contributions are used to distribute educational materials, disseminate missing child alerts, support preventative programs, and conduct investigative training for police officers. For additional information about services and safety information, visit the New York State Missing Persons Clearinghouse or call 1 800 FIND-KID (346-3543).
Return types: You can only contribute to this fund with personal income tax returns.
Year established: 1997
Breast Cancer Research and Education Fund (Breast Cancer Research)
Fund description: Your contribution will support ground-breaking research and education in New York State to prevent, treat, and cure breast cancer. Help make breast cancer a disease of the past. New York State will match your contribution to the Breast Cancer Research and Education Fund, dollar for dollar. For additional information, visit the New York State Department of Health at Breast Cancer Research & Education.
Return types: You can contribute to this fund with personal income tax and corporation tax returns.
Year established: 1996
Alzheimer's Disease Fund (Alzheimer's Fund)
Fund description: Contributions to this fund support services provided by the Alzheimer's Disease Program administered by the New York State Department of Health. This program is designed to provide education, counseling, respite, support groups, and other supportive services to people with Alzheimer's disease, their families, caregivers, and health care professionals.
Return types: You can only contribute to this fund with personal income tax returns.
Year established: 2000
United States Olympic Committee/Lake Placid Olympic Training Center (Olympic Fund)
Fund description: Contributions to this fund help support the Olympic Training Center in Lake Placid. The $16 million complex is one of just three U.S. Olympic training centers in the United States. The center is used primarily by U.S. athletes who are training to compete in future winter and summer Olympic and Paralympic sports. Individual contributions must be $2. If you are married filing jointly and your spouse also wants to contribute, enter $4.
Return types: You can only contribute to this fund with personal income tax returns.
Year established: 1996
Prostate and Testicular Cancer Research and Education Fund (Prostate Cancer)
Fund description: Your contribution will advance prostate and testicular cancer research, support programs and education projects in New York State. New York State will match contributions to the Prostate and Testicular Cancer Research and Education Fund, dollar for dollar.
Return types: You can contribute to this fund with personal income tax and corporation tax returns.
Year established: 2004
National September 11 Memorial & Museum at the World Trade Center (9/11 Memorial)
Fund description: Your contribution will help sustain the National September 11 Memorial & Museum that commemorates and honors the thousands of people who died in the attacks of September 11, 2001, and February 26, 1993. The Memorial and Museum recognizes the endurance of those who survived, the courage of those who risked their lives to save others, and the compassion of all who supported us in our darkest hours. Help New York State, the nation, and the world remember by making a contribution. For additional information, visit the National September 11 Memorial & Museum.
Return types: You can contribute to this fund with personal income tax and corporation tax returns.
Year established: 2005
Volunteer Firefighting and Volunteer Emergency Services Recruitment and Retention Fund (Volunteer Firefighting)
Fund description: Contributions to this fund will help recruit and retain the men and women who make up our volunteer fire and volunteer emergency medical services units. Volunteer firefighters and volunteer emergency medical services personnel are crucial to the effective operation of a municipality and for the safety and well-being of the citizens of this state. Volunteer firefighters and volunteer emergency medical services personnel provide invaluable benefits to their local communities. Despite their importance, the number of volunteer firefighters and volunteer emergency medical services personnel has declined significantly over the past few years. For additional information, visit the New York State Office of Fire Prevention and Control or call (518) 474-6746.
Return types: You can contribute to this fund with personal income tax and corporation tax returns.
Year established: 2010
Teen Health Education Fund (Teen Health Education)
Fund description: Contributions to this fund will be used to supplement educational programs in schools for awareness of health issues facing teens today. These issues include health programs with an established curriculum providing instruction on alcohol, tobacco, and other drug abuse prevention, teen obesity, and teen endometriosis.
Return types: You can only contribute to this fund with personal income tax returns.
Year established: 2013
Veterans Remembrance and Cemetery Maintenance and Operation Fund (Veterans Remembrance)
Fund description: Your contribution will help provide for the perpetual care of state veterans cemeteries. Contributions will be used for the purchase, leasing, and improvement of land for veterans cemeteries, the purchase and leasing of equipment and other materials needed for the maintenance of cemeteries, and other associated costs.
Return types: You can contribute to this fund with personal income tax and corporation tax returns.
Year established: 2013
Homeless Veterans Assistance Fund (Homeless Veterans)
Fund description: Contributions to this fund will be used to assist in providing homeless veterans in New York with assistance and care with housing and housing-related expenses. The New York State Department of Veterans Affairs will oversee the collection and distribution of amounts in the fund.
Return types: You can only contribute to this fund with personal income tax returns.
Year established: 2015
Mental Illness Anti-Stigma Fund (Mental Illness Anti-Stigma)
Fund description: Contributions to this fund will be used by the New York State Office of Mental Health to provide grants to organizations dedicated to eliminating the stigma of mental illness and helping people access care. In America, one in five adults, as well as one in five children age 13 to 18, live with a mental illness, yet many do not access the care they need. The stigma of mental illness is often cited as one of the largest barriers to treatment. For additional information, visit the New York State Office of Mental Health.
Return types: You can only contribute to this fund with personal income tax returns.
Year established: 2015
Women’s Cancers Education and Prevention Fund (Women's Cancers Fund)
Fund description: Contributions to this fund will be used for grants for women’s cancers education and prevention programs that have been approved by the New York State Department of Health. High risk women’s cancers include cervical, endometrial, gestational trophoblastic tumors, ovarian, uterine sarcoma, vaginal, and vulvar cancers. Increased education and early detection can help women become more aware of symptoms and seek timely medical attention. For additional information about cancer, visit the New York State Department of Health.
Return types: You can contribute to this fund with personal income tax and corporation tax returns.
Year established: 2015
Autism Awareness and Research Fund (Autism Fund)
Fund description: Contributions to this fund will be expended only for autism awareness projects or autism research projects approved by the New York State Department of Health. Autism research projects include scientific research, and autism awareness projects include projects aimed toward educating the general public about the causes, symptoms, and treatments of autism.
Return types: You can only contribute to this fund with personal income tax returns.
Year established: 2016
Veterans’ Home Assistance Fund (Veterans’ Homes)
Fund description: Contributions to this fund will be used for the care and maintenance of certain veterans’ homes in New York. Monies on deposit in the fund will be disbursed equally each fiscal year to the following facilities: The State Home for Veterans and Their Dependents at Oxford; The State Home for Veterans in the City of New York (St. Albans); The State Home for Veterans at Batavia; the State Home for Veterans at Montrose; and The Long Island State Veterans Home at Stony Brook University. Either the Commissioner of Health or the Commissioner of Education shall approve and certify expenditures from the fund.
Return types: You can contribute to this fund with personal income tax and corporation tax returns.
Year established: 2017
Love Your Library Fund
Fund description: Contributions to this fund will be used for the purposes of providing funding for the statewide summer reading program established under New York State Education Law. The New York State Department of Education will oversee the collection and distribution of amounts in the fund.
Return types: You can contribute to this fund with personal income tax and corporation tax returns.
Year established: 2018
Lupus Education and Prevention Fund (Lupus Fund)
Fund description: Contributions to this fund will be used to assist in supporting Lupus education and prevention programs, including grants, which are approved by the Department of Health. Monies on deposit in the fund will be disbursed each fiscal year for programs that support lupus education, prevention, and awareness. The Commissioner of Health will approve and certify expenditures from the fund.
Return types: You can contribute to this fund with personal income tax and corporation tax returns.
Year established: 2018
Military Family Relief Fund (Military Family Fund)
Fund description: Contributions to this fund will be used to provide assistance to military families for housing, clothing, food, medical services, utilities, or any other related necessity of daily living. The New York State Director of Veteran's Affairs will establish criteria for determining who is eligible to receive assistance from this fund.
Return types: You can contribute to this fund with personal income tax and corporation tax returns.
Year established: 2018
City University of New York Construction Fund (CUNY Fund)
Fund description: Contributions to this fund will be used for the purposes of design and construction of facilities at the City University of New York.
Return types: You can only contribute to this fund with personal income tax returns.
Year established: 2018
Gifts to Life Pass It On Fund (Life Pass It On Fund)
Fund description: Contributions to this fund will be used for organ transplant research and education projects that have been approved by the New York State Commissioner of Health. Contributions to this fund will also be used to provide grants to not-for-profit corporations in New York which are incorporated for increasing and promoting organ and tissue donation awareness, and to support the maintenance and operation of the donate life registry in accordance with the New York Public Health Law.
Return types: You can only contribute to this fund with personal income tax returns.
Year established: 2019
Gifts to New York State ALS Research and Education Fund (ALS Research and Education)
Fund description: Contributions to this fund will be used to provide grants to the Greater New York ALS Association and the ALS Association Upstate New York Chapter for research and education projects, provided however that such contributions will only be used to support the Greater New York ALS Association's ALSA Certified Treatment Centers of Excellence or otherwise in support of the Greater New York ALS Association's work in New York. For additional information, visit the ALS Association Greater New York Chapter.
Return types: You can contribute to this fund with personal income tax and corporation tax returns.
Year established: 2019
Gifts for School-Based Health Centers (School-Based Health Centers)
Fund description: Contributions to this fund will be used for expansion of medical services at existing school-based health centers. The New York State Commissioner of Heath will oversee the collection and distribution of amounts in the fund.
Return types: You can only contribute to this fund with personal income tax returns.
Year established: 2019
Gift to Food Banks Fund
Fund description: Contributions to this fund will, after appropriation by the legislature, be used for grants to regional food banks. The New York State Department of Health will approve the distribution of funds to food banks. Food banks are organized to serve specific regions of the state and collect and redistribute food donations to organizations that serve persons in need.
Return types: You can only contribute to this fund with personal income tax returns.
Year established: 2019
Home Delivered Meals for Seniors
Fund description: Contributions to this fund will be used to help provide home delivered meals to seniors. The New York State Office for the Aging will oversee the collection and distribution of amounts in the fund.
Return types: You can contribute to this fund with personal income tax and corporation tax returns.
Year established: 2019
New York State Council on the Arts (Gifts to The Arts Fund)
Fund description: New York’s cultural sector is integral to the economic health of our State and the wellness of all New Yorkers. The arts play a critical role in New York’s economic vitality. NYSCA supports artists and arts organizations throughout the state. Your contribution to NYSCA will help support the thousands of artists and arts organizations that nurture the development of healthy and sustainable communities.
Return types: You can only contribute to this fund with personal income tax returns.
Year established: 2019
Leukemia, Lymphoma, and Myeloma Fund
Fund description: Contributions to this fund will be used to support easy access to help fund and support leukemia, lymphoma, and myeloma research, education, and treatment.
Return types: You can contribute to this fund with personal income tax and corporation tax returns.
Year established: 2020
New York State Campaign Finance Fund (ONLY New York State residents and part-year residents may contribute to this fund)
Fund description: Contributions to this fund will be used to make payments to candidates and other certain administrative expenses. Money will be disbursed from the fund by the Comptroller following certification by the state board of elections.
Individual contributions must be $40. If you are married filing a joint return, and your spouse also wants to contribute, then you can contribute $80, if only one spouse wants to contribute, the amount you can contribute is $40.
Return types: You can only contribute to this fund with personal income tax returns.
Year established: 2020
William B. Hoyt Memorial Children and Family Trust Fund
Fund description: Contributions to this fund will be used for prevention and treatment services to victims of family violence that have been approved by the New York State Commissioner of Social Services. Contributions to this fund will also be used by the Commissioner to provide grants to public agencies or not-for-profit corporations for the purpose of establishing or extending prevention and treatment services to victims of family violence.
Return types: You can only contribute to this fund with personal income tax returns.
Year established: 2021
Firearm Violence Research Fund
Fund description: Contributions to this fund will be used by the New York State Department of Health (DOH) and the State University of New York (SUNY) in the form of grants to advance and finance firearm violence research. Monies shall be disbursed pursuant to the procedures set forth on the DOH and SUNY websites.
Return types: You can only contribute to this fund with personal income tax returns.
Year established: 2021
Substance Use Disorder Education and Recovery Fund
Fund description: Contributions to this fund will be used by the New York State Office of Addiction Services and Supports (OASES) in the form of grants to organizations providing education, prevention, treatment, or recovery to those suffering from substance use disorders. Monies shall be disbursed to organizations that meet the criteria of section 19.45 of the New York Mental Hygiene Law.
Return types: You can only contribute to this fund with personal income tax returns.
Year established: 2021
Retired and Rescued Thoroughbred Race Horse Aftercare
Fund description: Contributions to this fund will be used by the New York Thoroughbred Breeding and Development Fund for the purpose of funding the operation of retired race horse aftercare facilities. Such monies shall be used only for the purposes set forth in section 254.2(h) of the New York Racing, Pari-Mutuel Wagering and Breeding Law.
Return types: You can contribute to this fund with personal income tax and corporation tax returns.
Year established: 2022
Retired and Rescued Standardbred Race Horse Aftercare
Fund description: Contributions to this fund will be used by the New York Horse Breeding and Development Fund for the purpose of funding the operation of retired race horse aftercare facilities. Such monies shall be used only for the purposes set forth in section 332.1(j) of the New York Racing, Pari-Mutuel Wagering and Breeding Law.
Return types: You can contribute to this fund with personal income tax and corporation tax returns.
Year established: 2022
Gifts for the State Library System
Fund description: An individual taxpayer may contribute to the state library aid program for financial support for public libraries and library systems, reference and research library resource systems, the New York public research libraries, the Schomburg collection and the library for the blind and visually handicapped, or for any other library, library system or purpose set forth in the New York Education Law section 273. Such monies shall be used in addition to existing funding under the state library aid program and used only for the purposes enumerated in the New York Education Law section 273.
Return types: You can only contribute to this fund with personal income tax returns.
Year established: 2022
Gifts for Lyme and Tick-Borne Diseases Education, Research and Prevention Fund
Fund description: Monies on deposit in this fund are to be expended solely for Lyme and Tick-Borne diseases, education, research and the prevention of Lyme and Tick-Borne related diseases. Monies are payable from the fund as approved by the Commissioner of the Department of Health.
Return types: You can contribute to this fund with personal income tax and corporation tax returns.
Year established: 2022
Diabetes Research and Education Fund
Fund description: Contributions to this fund will be used only for scientific research or educational projects, including demonstration and education grants which are approved by the Department of Health. Monies on deposit in the fund will be disbursed each fiscal year for programs that support diabetes research and education. The Commissioner of Health will approve and certify expenditures from the fund.
Return types: You can contribute to this fund with corporation tax returns that have a tax year that begins on or after October 25, 2023.
Year established: 2023