N.J. Admin. Code § 5:30-18.9

Current through Register Vol. 57, No. 1, January 6, 2025

Section 5:30-18.9 - Information donors must provide in connection with their donation; payment method

(a) When making a donation to a charitable fund, the donor must provide the local unit's fund administrator or the fund administrator's designee with, at minimum, the following information:

1. Name, mailing address, e-mail address, and telephone number of the donor;

2. The name of the charitable fund or funds to which the donation is being made;

3. For each charitable fund:

i. The total amount of the contribution;

ii. The total creditable portion of the contribution and, if the donor seeks a credit against multiple parcels within the municipality, the amounts that the donor seeks to credit against each parcel;

iii. The block, lot, qualifier, and property address of each parcel located within the local unit for which the donor seeks a credit against the annual property tax obligation, along with a copy of the most recent tax bill, or advice copy thereof, for each parcel;

iv. A certification that the donor is not delinquent in payment of property taxes or municipal charges;

v. The annual tax bill, or advice copy thereof, and, if applicable, the quarter or quarters, against which the credit should be applied; and

vi. The disposition of the balance of a creditable donation in excess of the amount that can be credited against the annual property tax bill; and

4. If the donation will be funded from the donor's mortgage escrow, the contact information of the mortgagee, servicing organization, or property tax processing organization, as defined by N.J.A.C. 5:33-4.2, that will be making the donation to the charitable fund on behalf of the donor.

(b) At the discretion of the municipality or county, the donor may make a donation by any of the following means:

1. Cash;

2. Money order;

3. Check, including cashier's check, certified check, electronic check, or personal check;

4. Automated clearing house (ACH) transfer;

5. Wire transfer; or

6. Credit or debit card.

(c) The donor may not place any additional restrictions on the use of creditable charitable fund contributions.

N.J. Admin. Code § 5:30-18.9

Adopted by 50 N.J.R. 2247(a), effective 9/21/2018

Amended by 51 N.J.R. 828(a), effective 4/30/2019