California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS |
Chapter 3. Voluntary Contributions |
ARTICLE 17. ALS/Lou Gehrig’s Disease Research Fund |
Section 18884.
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All money transferred to the ALS/Lou Gehrig's Disease Research Fund, upon appropriation by the Legislature, shall be allocated as follows:
(a) To the Franchise Tax Board and the Controller for reimbursement only of all costs incurred by the Franchise Tax Board and the Controller in connection with their duties under this article.
(b) (1) To the State Department of Public Health, for allocation to the Amyotrophic Lateral Sclerosis Association, an organization exempt from taxation under Section 501(c)(3) of the Internal Revenue Code, to provide research grants to develop and advance the understanding, techniques, and modalities effective in the prevention, treatment, and cure of ALS.
(2) Except as provided in subdivision (a), funds made available pursuant to this article shall be used only to provide grants as prescribed by this subdivision. Funds made available pursuant to this subdivision shall not be used by the Amyotrophic Lateral Sclerosis Association for administrative purposes, to reimburse their costs associated with administering grants, to further their programs, or for any purpose relating to their own operations.