Applications shall be submitted to the donee to which the donor proposes to contribute the property.
Chapter 4Procedures
Section § 37010
This law states that if a person wants to donate property, they need to send their application to the organization or individual who will receive the donation.
property donation donor application donee contribution process application submission recipient organization property contributions donation recipient donation rules property donor contribution application receiving donations donation process application to donee property gift procedures
Section § 37011
This section outlines the essential elements that must be included in an application for donating property. First, the application needs to identify both the donor (giver) and the donee (receiver). Second, it should describe the property, showing why it qualifies for acceptance under the program. Third, a property appraisal is necessary to establish its fair market value. Fourth, the donor must certify that they received no other valuable benefits for the donation and that the donation wasn't made to fulfill any regulatory requirements imposed by public agencies, like environmental mitigation. Lastly, the donor must disclose any known or suspected environmental issues related to the property.
At a minimum, each application shall contain all of the following:
(a)CA Public Resources Code § 37011(a) The identification of the donor and donee.
(b)CA Public Resources Code § 37011(b) A description of the property, including documentation of how the property meets the criteria and qualifies for acceptance under the program.
(c)CA Public Resources Code § 37011(c) A property appraisal meeting the requirements of Section 170 of Title 26 of the United States Code, setting forth the fair market value of the property.
(d)Copy CA Public Resources Code § 37011(d)
(1)Copy CA Public Resources Code § 37011(d)(1) A certification by the donor that the donor received no other valuable consideration for the donation of property.
(2)CA Public Resources Code § 37011(d)(2) A certification by the donor that the contribution was not, and is not, required to satisfy a condition imposed upon the donor by any lease, permit, license, certificate, or other entitlement for use issued by one or more public agencies, including, but not limited to, the mitigation of significant effects on the environment of a project pursuant to an approved environmental impact report or mitigated negative declaration required pursuant to the California Environmental Quality Act (Division 13 (commencing with Section 21000)).
(e)CA Public Resources Code § 37011(e) A certification by the donor that the application discloses any known or suspected environmental conditions associated with the property.
donor identification donee identification property description property appraisal fair market value no valuable consideration donation certification environmental impact environmental conditions disclosure non-mitigation donation California Environmental Quality Act application requirements property donation program public agency conditions property qualifications
Section § 37012
This law outlines the steps and considerations for organizations (referred to as 'donees') when managing property donations under a specific program. Donees need to evaluate applications and create a plan to prioritize which properties to acquire. They can decide their own priority criteria within the program's rules.
Further information may be requested from applicants to help evaluate donations. The department can accept donations of money to cover costs like appraisals and environmental assessments. A public hearing must occur before acquiring land interests, with proper notice given to local officials and stakeholders.
For final approval of a property donation, the donee must inform the board of the property's fair market value based on approved appraisals.
(a)CA Public Resources Code § 37012(a) Each donee shall evaluate applications submitted to it and prepare a plan for the board that sets forth the donee’s priorities for acquisition of property that qualifies under the program. Consistent with the criteria established for the program, each donee may use its own priority lists and procedures in determining which properties or types of properties shall be given priority.
(b)CA Public Resources Code § 37012(b) Each donee or the board may request that the applicant supply further information reasonably necessary to allow the donee or the board to evaluate the proposed donation.
(c)CA Public Resources Code § 37012(c) The department may accept contributions of money from any taxpayer to pay or reimburse the costs of appraisal, escrow, title, and other transaction costs associated with the contribution of any particular property or set of properties, including any environmental assessments required by the department, and the costs of preparing any necessary management plan for the property or set of properties.
(d)CA Public Resources Code § 37012(d) Prior to acquiring an easement or other interest in land pursuant to this division, a public hearing shall be held by the donee, if the donee is a public agency, or by the board if the donee is a designated nonprofit organization, in the local community. Notice shall be given by the donee or the board to the county board of supervisors of the affected county, adjacent landowners, affected water districts, local municipalities, and other interested parties, as determined by the donee or the board.
(e)CA Public Resources Code § 37012(e) When submitting a donation of qualified property to the board for final approval, the donee shall provide the board with the fair market value of the property proposed for acceptance, based on appraisals that have been reviewed and approved by the Department of General Services.
property donation program application evaluation acquisition priorities public hearing fair market value Department of General Services environmental assessments property appraisal costs escrow costs local community notice nonprofit organization transaction costs local municipalities public agency property management plan
Section § 37013
This section requires the board to provide certain detailed information to the Joint Legislative Budget Committee and the Franchise Tax Board. This information includes the names and taxpayer identification numbers of donors, along with details about the donated property and the amount of tax credit approved for each donation.
The board shall provide a list to the Joint Legislative Budget Committee and the Franchise Tax Board, in the form and manner determined by the Franchise Tax Board, of the names, taxpayer identification numbers, including taxpayer identification numbers of each partner or shareholder, as applicable, a legal description of the donated property, and the total amount of the tax credit approved for each donation.
tax credit approval donated property taxpayer identification numbers Joint Legislative Budget Committee Franchise Tax Board donation information partner or shareholder legal description approved donation tax credit donor information charitable donation tax compliance property donation financial reporting legislative reporting
Section § 37014
This law states that when someone receives assets through this particular conservation program, it isn't considered a transfer under certain Fish and Game Code regulations. Additionally, certain funds like the Habitat Conservation Fund and others cannot be used to pay for tax credits offered by this program.
Assets received by a donee pursuant to this division shall not be deemed transfers pursuant to Chapter 9 (commencing with Section 2780) of Division 3 of the Fish and Game Code. Funds from the Habitat Conservation Fund, the Environmental Enhancement and Mitigation Program Fund created pursuant to Section 164.56 of the Streets and Highways Code, the State Parks and Recreation Fund, and the Wildlife Restoration Fund, may not be used to fund the tax credit authorized pursuant to this division.
donee assets Habitat Conservation Fund Environmental Enhancement and Mitigation Program State Parks and Recreation Fund Wildlife Restoration Fund tax credit restrictions asset transfers Fish and Game Code funding limitations conservation program
