otter in water
bear in hammock
yellow flowers in field
perched hawk

CDFW Voluntary Tax Contribution Funds

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Help California's Native Wildlife and Plant Species at Tax Time

Help protect at-risk species in California by donating through the Voluntary Tax Contributions section on your California State Income Tax Form 540. Your donation to the Rare and Endangered Species Preservation Voluntary Tax Contribution Program, (line 403 on California Income Tax Form 540), the California Sea Otter Voluntary Tax Contribution Fund (line 410) or the Native California Wildlife Rehabilitation Voluntary Tax Contribution Fund (line 439) will support the California Department of Fish and Wildlife’s (CDFW) efforts to identify and mitigate the conditions and activities that threaten native species populations throughout the state and help rehabilitate injured and orphaned wildlife by supporting permitted wildlife rehabilitation facilities. By donating whatever you can afford—even if only a few dollars— you will help CDFW and our partners conduct further research and ensure that critical habitats for threatened and endangered species are conserved and enhanced, and life-saving rehabilitation is performed for wildlife in need.

Step 1: Determine which funds you'd like to donate to:

owl peeking around trunk of tree

Rare and Endangered Species Preservation Voluntary Tax Contribution Program (line 403)

Contributions to the Rare and Endangered Species Preservation Voluntary Tax Contribution Program (Line 403 on Tax Form 540) support conservation actions that help protect hundreds of rare, threatened and endangered plants and animals within our state. California is home to more than 5,000 native plant species and more than 1,000 native animal species. At least one third of plants, and two thirds of animals are endemic species that occur nowhere else in the world. Loss of habitat, water management conflicts, invasive species and climate change are the greatest threats to their long-term survival. Your donation on Line 403 will contribute to the protection and recovery of these plants and animals and the wild lands they inhabit.

Wildlife Species Insight »
Plant Species Insight »

two otters on their back floating on water

California Sea Otter Voluntary Tax Contribution Fund (line 410)

Donations to the California Sea Otter Voluntary Tax Contribution Fund (Line 410 on Tax Form 540) provide crucial support for CDFW scientists to continue investigating causes of sea otter mortality and reasons why the species is not thriving in California. A portion of the money also goes to the State Coastal Conservancy (SCC), where it is used to support projects that work towards protecting and enhancing California’s sea otter population. Past donations have funded important research revealing a wide range of threats to sea otters. By donating to this fund, you will help CDFW to research and restore this threatened species.

Species Insight »

CDFW staff member sutures sterilized tilapia skins on to a bear’s burned paw pads

Native California Wildlife Rehabilitation Voluntary Tax Contribution Fund (line 439)

Contributions to the Native California Wildlife Rehabilitation Voluntary Tax Contribution Fund (Line 439 on Tax Form 540) help sick, injured and orphaned wildlife by supporting permitted wildlife rehabilitation facilities through a new CDFW grants program. These grants distribute much needed funds to wildlife rehabilitators to support activities such as veterinarian treatment, animal care, facility maintenance and conservation education. California’s wildlife rehabilitators need your help more than ever. As non-profit entities, these facilities operate with limited resources. By donating to the Native California Wildlife Rehabilitation Voluntary Tax Contribution Fund you will help support quality practices in the rehabilitation of wildlife statewide.

Species Insight »

Step 2: On your California Income Tax Form 540 fill out and complete:

  • Line 403 to donate to the Rare and Endangered Species Preservation Voluntary Tax Contribution Program
  • Line 410 to donate to the California Sea Otter Voluntary Tax Contribution Fund
  • Line 439 to donate to the Native California Wildlife Rehabilitation Voluntary Tax Contribution Fund

If you use Turbo Tax, when you are near the end of your tax return you will be asked if you want to make a voluntary contribution to a special fund. Click “Yes” and go to lines 403, 410 or 439.

If someone else prepares your return, please let them know you want to donate to the Rare and Endangered Species Preservation Voluntary Tax Contribution Program on line 403, the California Sea Otter Voluntary Tax Contribution Fund on line 410 or the Native California Wildlife Rehabilitation Voluntary Tax Contribution Fund on line 439.

Thank you for Donating! Your contribution will help keep California the most biodiverse state in the U.S. and one of the most biodiverse regions in the world!

Photos: Two Otters: slowmotiongli / stock.adobe.com; One Otter: David A Litman / stock.adobe.com; Owl: Ondrej Prosicky / stock.adobe.com; Swainson Hawk: Marge / stock.adobe.com; Amsinckia grandiflora (yellow flowers): © Jeb Bjerke, all rights reserved; Injured Bear Paw: Travis Van Zant, CDFW