La. R.S. 47:120.371 — Income tax checkoff; donation for the University of New Orleans Foundation

For tax years beginning on and after January 1, 2022, every individual who files an
individual income tax return for the current tax year and who is entitled to a refund may
designate on his current year return that all or any portion of the total amount of the refund
to which he is entitled shall be donated to the University of New Orleans Foundation in lieu
of that amount being paid to him as a refund. The refund shall be reduced by the amount so
designated. The designation shall be made at the time of filing the current year tax return and
shall be made upon the income tax return form as prescribed by the secretary of the
Department of Revenue. Donated monies shall be administered by the secretary and
distributed to the University of New Orleans Foundation in accordance with the provisions
of R.S. 47:120.37. No donation made pursuant to the provisions of this Subpart shall be
invalid for want of an authentic act.