California Emergency Food for Families Voluntary Tax Contribution Fund
The California Emergency Food for Families Voluntary Tax Contribution Fund (Code 407) allows taxpayers to contribute a portion of their state tax refund to support local food banks across California. These contributions are used to purchase fresh, nutritious food for delivery to food banks, pantries, and soup kitchens, helping to feed families in need.
The State Department of Social Services oversees the distribution of these funds to ensure that the food reaches those most in need, including low-income families, seniors, and individuals experiencing homelessness.
How It Works
- Taxpayers can choose to contribute to Code 407 when filing their California state tax return.
- Contributions are voluntary and are not deducted from the taxpayer’s refund amount.
- Funds are distributed to community-based organizations that provide meals, adult day care, and transportation services.
Eligibility and Participation
There are no income or filing status requirements to participate in this voluntary fund. Any taxpayer filing a California state tax return may choose to contribute.
Contributions are not tax-deductible for federal or state income tax purposes, as they are considered voluntary donations rather than charitable contributions under tax law.
Related Forms and Resources
Information about Code 407 is available in multiple California tax forms, including:
- Form 540NR – California Resident Income Tax Return (Nonresident or Part-Year Resident)
- Form 540-2EZ – California 2EZ Tax Booklet
These forms provide detailed instructions on how to designate your contribution to Code 407 during the filing process.
Source:
Form 540NR Booklet
Form 540-2EZ Booklet
Schedule P (540NR) Instructions
Schedule P (540) Instructions
Disclaimer: Always verify details with official forms and instructions from the California Franchise Tax Board (FTB) or your local Department of Revenue. OLT (Online Taxes) provides guidance based on retrieved information but does not guarantee accuracy for all individual circumstances.