N.Y. Tax Law § 209-c: Gift for fish and wildlife management

§ 209-C. Gift for fish and wildlife management. Effective for any tax

year commencing on or after January first, nineteen hundred

ninety-three, a taxpayer in any taxable year may elect to contribute to

the conservation fund for fish and wildlife management purposes. Such

contribution shall be in any whole dollar amount and shall not reduce

the amount of state tax owed by such taxpayer. The tax commission shall

include space on the corporate income tax return to enable a taxpayer to

make such contribution. Notwithstanding any other provision of law, all

revenues collected pursuant to this section shall be credited to the

conservation fund and used only for those purposes enumerated in section

eighty-three of the state finance law.