New legislation has established the California Community and Neighborhood Tree Voluntary Contribution Fund. The name of the fund will appear on CA personal income tax returns, with other authorized funds, which individuals may contribute to by checking a box on their CA tax return. This is applicable for taxable years beginning on or after Jan. 1, 2021, through Jan. 1, 2028, unless the fund fails to meet the annual minimum contribution amount of $250,000 for a calendar year. In that case, a fund will be removed from the list on Dec. 1 of that year. Here’s more: