N.J. Stat. § 54:4-66.6
As used in P.L. 2018, c. 11(C.54:4-66.6 et al.):
"Annual credit-eligible donation cap" means the cap on the total value of local charitable donations that are eligible for a local property tax credit, as established pursuant to paragraph (1) of subsection d. of section 2 of P.L. 2018, c. 11(C.54:4-66.7).
"Charitable fund" means a fund established pursuant to section 2 of P.L. 2018, c. 11(C.54:4-66.7).
"Commissioner" means the Commissioner of the Department of Banking and Insurance.
"Director" means the Director of the Division of Local Government Services in the Department of Community Affairs.
"Director of Taxation" means the Director of the Division of Taxation in the Department of the Treasury.
"Fund administrator" means the official or entity designated pursuant to subsection b. of section 2 of P.L. 2018, c. 11(C.54:4-66.7), to be responsible for the collection, distribution, and administration of donations to charitable funds, and who shall be an official serving as the custodian of public funds for the municipality, county, or school district establishing the charitable fund.
"Local charitable donation" means a donation paid in money by, or on behalf of real property owned by a local property owner to a charitable fund established by a local unit.
"Local property owner" means a person or entity who owns real property within the county, municipality, or school district, with a charitable fund to which a local charitable donation is made.
"Local unit" means a municipality, county, or school district.
"Mortgagee" means the holder of a mortgage loan. "Property tax credit" means the credit established pursuant to section 4 of P.L. 2018, c. 11(C.54:4-66.9).
"Qualified donation" means a local charitable donation that may qualify real property of the donor for a property tax credit established pursuant to section 4 of P.L. 2018, c. 11(C.54:4-66.9).
"Servicing organization" means a mortgagee or an agent of the mortgagee, pursuant to a written agreement between the agent and the mortgagee, which is responsible for one or more mortgage escrow accounts.
"Spillover fund" means a fund established, pursuant to subsection e. of section 2 of P.L. 2018, c. 11(C.54:4-66.7), to temporarily hold donations to charitable funds that have reached their annual credit-eligible donation cap.
N.J.S. § 54:4-66.6