La. R.S. 47:120.381 — Income tax checkoff; donation for Southeastern Louisiana University 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 Southeastern Louisiana University 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 Southeastern Louisiana University 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.