Voluntary Deductions
Charitable Contributions
State employees may authorize deductions each pay period from their salary or wage payment for a contribution to an eligible charitable organization.
The State Employee Charitable Campaign is conducted each fall during September and October. During the campaign, an employee may authorize the deduction for the next campaign year. A charitable campaign year is determined according to salary and wage payment scheduling as follows:
Payroll Frequency | Campaign Year |
---|---|
Once Monthly | Dec. 1 through Nov. 30 |
Twice Monthly | Dec. 16 through Dec. 15 |
Every Other Week (Institutions of Higher Education Only) |
26 consecutive payroll periods beginning with the period designated by the institution if the payroll period is entirely within December. |
Employee Responsibility/Deduction Authorization
An employee must authorize a deduction for a charitable contribution in writing. An authorization form is usually provided by the charitable organization. The authorization must be signed by the employee and received by the employee’s agency no later than Nov. 15. The authorization is in effect until the agency receives a new written authorization. The authorized amount can be changed at any time.
Institution of higher education employees
An employee at an institution of higher education may authorize no more than three deductions unless the institution has specified a higher maximum number. If the institution has specified a higher number, then the employee may not authorize more than that number.
State employees not employed by institutions of higher education
A state employee who is not employed by an institution of higher education may designate as many as nine eligible charities (up to three charities in up to three charitable groups).
The minimum deduction amount is $2 per month.
Changing or cancelling a deduction
An employee may change the amount of a deduction or cancel a deduction by submitting a revised authorization form or any type of written communication. If a change or cancellation of a deduction is submitted without using an authorization form, the following information must be included in the written communication:
- Employee’s name.
- Employee’s Social Security number.
- State agency name.
- Six-digit charity code number or the name of the charity for which the request is being made.
- New amount to be deducted or the amount of the deduction to be canceled.
- Effective date of the change or cancellation.
- The original signature of the employee authorizing the change or cancellation.
Agency Responsibilities
A state agency may only accept an authorization form if it complies with the requirements of the Comptroller’s office. Agencies are not required to accept an authorization form that contains an obvious alteration without the employee’s written consent to the alteration.
The campaign coordinator of the state agency or institution of higher education must review submitted deduction authorization forms. The campaign coordinator is responsible for ensuring that the forms have been properly completed. If the forms have not been properly completed, changes, cancellations and additions may be delayed or rejected.
To satisfy IRS requirements, state agencies must ensure that the employee’s earning statement specifically shows charitable contributions. For more information on the IRS rules, see Publication 526.
See lists of State Employee Charitable Campaign Federations, Managers and Local Campaign Areas (login required) for more information.
To learn more about this payroll deduction, see Chapter 9, “Deductions,” in the USPS Process Guide or the SPRS Deduction Code Table.
Sources
Texas Government Code, Sections 659.131(16), (18), 659.132(a), 659.136(a); Texas Administrative Code, Title 34, Section 5.48.