August 2, 2005 |
2005-R-0610 | |
STATE INCOME TAX POLITICAL CONTRIBUTION PROGRAMS | ||
| ||
By: Mary M. Janicki, Director | ||
The Federation of Tax Administrators’ (FTA) most recent survey identifies 220 check-off programs available to taxpayers in 41 states and the District of Columbia. Of those, 21 states have check-off programs for contributions to political campaigns. (North Carolina has two programs: one check-off and another an add-on for donations of a portion of a refund. Arizona has three. The first two are the same as North Carolina’s and the third gives taxpayers the option to donate to a particular political party. )
In 2000, the range of total revenue generated by these programs extended from the low in New Mexico ($ 1,660) to the $ 1. 18 million raised in Michigan, followed by $ 1. 05 million in Minnesota. In 2002, Arizona raised $ 3. 1 million and Michigan $ 1. 6 million in their political check-off funds.
Table 1 lists the states with political contribution check-offs and shows the average contribution and participation percentage for its 2001 and 2003 surveys, the years of the FTA’s most recent data, on tax years 2000 and 2002, respectively.
TABLE 1: 2000 AND 2002 POLITICAL CONTRIBUTIONS TO STATE CHECK-OFF PROGRAMS
State |
2000 Tax Year |
2002 Tax Year | ||
Average Contribution |
Percentage Returns |
Average Contribution |
Percentage Returns | |
Alabama |
$ 1. 67 |
0. 4% |
$ 0. 66 |
0. 7% |
Arizona |
13. 86 |
0. 2 |
23. 33 |
0. 1 |
Hawaii |
N/A* |
N/A |
2. 68 |
15. 0 |
Idaho |
1. 00 |
8. 4 |
1. 52 |
3. 7 |
Iowa |
1. 50 |
6. 2 |
1. 50 |
6. 8 |
Kentucky |
2. 00 |
5. 5 |
2. 82 |
4. 6 |
Maine |
8. 38 |
0. 2 |
9. 67 |
0. 4 |
Maryland |
9. 20 |
0. 6 |
10. 49 |
0. 5 |
Massachusetts |
1. 37 |
10. 2 |
N/A |
N/A |
Michigan |
3. 08 |
8. 8 |
3. 00 |
12. 0 |
Minnesota |
5. 00 |
8. 7 |
7. 07 |
8. 8 |
Nebraska |
2. 60 |
0. 4 |
3. 68 |
0. 4 |
New Jersey |
N/A |
N/A |
1. 00 |
18. 1 |
New Mexico |
2. 65 |
N/A |
8. 83 |
0. 2 |
North Carolina |
6. 75 |
N/A |
1. 00 |
11. 1 |
Ohio |
1. 36 |
6. 8 |
1. 32 |
7. 1 |
Rhode Island |
5. 03 |
4. 5 |
3. 79 |
27. 7 |
Utah |
2. 00 |
5. 68 |
2. 00 |
7. 5 |
Vermont |
7. 70 |
0. 5 |
8. 40 |
0. 7 |
Virginia |
13. 42 |
0. 1 |
18. 85 |
0. 1 |
Wisconsin |
1. 00 |
11. 3 |
1. 41 |
9. 1 |
U. S. Averages |
$ 4. 71 |
4. 4% |
$ 2. 13 |
7. 7% |
Source: Federation of Tax Administrators, Washington, D. C. “State Comparison Surveys” dated 2001 and 2003.
• Not available
MJ: ts