(a) There is hereby established a Delaware Combined Campaign for Justice Fund for individuals who claim an overpayment of taxes to designate a portion of the overpayment to be paid to the Fund, or individuals who have an income tax liability to designate an amount to be paid to the Fund, according to subsections (b) and (c) of this section.
(b) An individual who claims an overpayment of taxes on an income tax return may designate that $1.00 or more shall be deducted from the refund that would otherwise be payable to the individual and paid to the Delaware Combined Campaign for Justice Fund.
(c) An individual who has an income tax liability may, in addition to the obligation, include a donation of $1.00 or more to be paid to the Delaware Combined Campaign for Justice Fund.
(d) The Division of Revenue shall provide a space on the Delaware income tax return form or schedule by which an individual may voluntarily designate a contribution of an amount of $1.00 or more to the Delaware Combined Campaign for Justice Fund.
(e) The Division of Revenue shall determine the total amount designated under to this section and shall transfer the amount designated to the Delaware Combined Campaign for Justice to advance its efforts to fund civil legal services for disadvantaged Delawareans.
(f) On a schedule to be determined by the Delaware State Clearinghouse Committee, the Delaware Combined Campaign for Justice shall submit a detailed report to members of the Committee of revenues, expenditures, and program measures for the fiscal period in question. The report must be descriptive, but concise and informative. The Committee may require any person employed by or associated with the Delaware Combined Campaign for Justice to appear before the Committee and to answer questions as the Committee may raise.
Structure Delaware Code
Chapter 11. PERSONAL INCOME TAX
§ 1180. Administration of charitable donations through the personal income tax return.
§ 1182. Organ and Tissue Donor Awareness Trust Fund.
§ 1182A. Beau Biden Foundation.
§ 1183. Emergency Housing Assistance Fund.
§ 1185. Delaware Breast Cancer Education and Early Detection Fund.
§ 1186. Delaware Combined Campaign for Justice Fund.
§ 1187. Delaware Diabetes Education Fund.
§ 1188. Delaware Veterans' Home Fund.
§ 1189. Delaware National Guard and Reserve Emergency Assistance Fund.
§ 1190. Delaware Juvenile Diabetes Fund.
§ 1191. Delaware Children's Fund.
§ 1192. The Delaware Ovarian Cancer Foundation.
§ 1193. The Delaware Chapter of the National Multiple Sclerosis Society Fund.
§ 1194. White Clay Creek Wild and Scenic River Restoration Fund.
§ 1196. Home Of The Brave Foundation Fund.
§ 1197. Delaware Veterans Trust Fund.
§ 1198. Protecting Delaware's Children Fund.
§ 1199. Habitat for Humanity of Delaware Fund.