The Wildlife Conservation Board shall implement the program. The board may request staff services from any department that submits an application and a proposal for a donation of property to the board.
Chapter 3Natural Heritage Preservation Tax Credit Program
Section § 37005
The Wildlife Conservation Board is responsible for carrying out the program. They can ask for help from any department that applies to donate property to the board.
Wildlife Conservation Board implement program staff services property donation department application board assistance program management conservation efforts property proposal department collaboration
Section § 37006
This section allows people or organizations to donate certain types of property to an approved recipient and receive a tax credit for part of its value. The board overseeing this program sets the rules for how to apply and assess the properties being donated. They're not bound by specific governmental procedures when making these rules.
(a)CA Public Resources Code § 37006(a) Under the program, upon approval by the board, a donor may contribute qualified property to a donee and receive a tax credit for a portion of the value of the property, as provided in Sections 17053.30 and 23630 of the Revenue and Taxation Code.
(b)CA Public Resources Code § 37006(b) The board shall adopt guidelines or regulations to implement the program, including procedures for applications submitted pursuant to Chapter 4 (commencing with Section 37010) and for the evaluation of properties proposed to be contributed pursuant to the program. Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code does not apply to the guidelines or regulations adopted pursuant to this section.
tax credit property donation qualified property donee donor program approval board guidelines application procedures property evaluation Revenue and Taxation Code guidelines adoption Government Code exemption donee approval tax credit program property contribution
