N.J. Admin. Code § 5:30-18.1
The following words and terms, as used in this subchapter, shall have the following meanings, unless the context clearly indicates otherwise.
"Administrative costs" means costs attributable to operating a municipal or county charitable fund.
"Annual property tax credit cap" means the annual credit-eligible donation cap establishing the maximum total dollar amount of donations in a particular charitable fund that may be credited against an annual property tax bill.
"Charitable fund" means a fund established pursuant to NJ.S.A. 54:4-66.7 for one or more specific public purposes.
"Custodian of public funds" means the chief financial officer of a municipality or county or the person designated as the custodian of public funds for a school district.
"Delinquent property" means a property that has delinquent property taxes and/or municipal charges billed by the municipality. This term includes a property that has had delinquent taxes and/or municipal charges purchased by a lien holder at a tax sale.
"Director" means the Director of the Division of Local Government Services in the Department of Community Affairs.
"Individual credit-eligible donation cap" means the maximum dollar amount or percentage of a property tax bill that may be credited against the municipal, county, or school property taxes of an individual property owner.
"Local unit" means a municipality, county, or school district.
"Maximum cumulative credit-eligible donation cap" means the local unit budget multiplied by 85 percent, unless the Director approves a different percentage upon application by a local unit.
"Spillover fund" means a fund that holds donations for application against future annual property tax bills.
N.J. Admin. Code § 5:30-18.1