New York Laws
Article 9-A - Franchise Tax on Business Corporations
209-D - Gift for Breast Cancer Research and Education.

§ 209-D. Gift for breast cancer research and education. Effective for
any tax year commencing on or after January first, nineteen hundred
ninety-six, a taxpayer in any taxable year may elect to contribute to
the support of the breast cancer research and education fund. Such
contribution shall be in any whole dollar amount and shall not reduce
the amount of the state tax owed by such taxpayer. The commissioner
shall include space on the corporate income tax return to enable a
taxpayer to make such contribution. Notwithstanding any other provision
of law, all revenues collected pursuant to this section shall be
credited to the breast cancer research and education fund and shall be
used only for those purposes enumerated in section ninety-seven-yy of
the state finance law.

Structure New York Laws