California CodesBusiness and Professions Code - BPCDivision 3 — Professions and Vocations GenerallyChapter 1 — AccountantsArticle 2 — General Powers and DefinitionsSection 5040
The Legislature finds and declares that it is important to inform taxpayers that they may make voluntary contributions to certain funds or programs, as provided on the state income tax return. The Legislature further finds and declares that many taxpayers remain unaware of the voluntary contribution check-offs on the state income tax return. Therefore, it is the intent of the Legislature to encourage all persons who prepare state income tax returns, including accountants, to inform their clients in writing, prior to the completion of any state income tax return, that they may make a contribution to any voluntary contribution check-off on the state income tax return if they so choose.
Notes
Establishes only legislative findings and intent, stating that taxpayers should be informed about voluntary-contribution checkoffs on state income-tax returns and that many taxpayers are unaware of them. The Legislature expresses an intent to encourage tax preparers, including accountants, to notify clients in writing before completing a return that voluntary contributions are available; it imposes no operative requirement.
Use as reference
Lexinter.net | California Code, Business and Professions Code - BPC § 5040 | https://laws.lexinter.net/codes/california/business-and-professions-code/division-3/chapter-1/article-2/section-5040