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Glenn Hegar  ·  Texas Comptroller of Public Accounts

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 not 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

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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.

For additional information, see a list of State Employee Charitable Campaign Federations, Managers and Local Campaign Areas (login required).

To learn more about this payroll deduction, see Chapter 9 “Deductions” of the USPS Process Guide or the SPRS Deduction Code Table.

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Definitions

Campaign coordinator
The state employee who has volunteered and been designated by the chief administrator of the agency to coordinate the State Employee Charitable Campaign for that agency.
Eligible charitable organization
A charitable organization eligible to participate in the State Employee Charitable Campaign as provided by Section 659.146.

Sources

Texas Government Code, Sections 659.131(16), (18), 659.132(a), 659.136(a) (Vernon 2004); Texas Administrative Code, Title 34, Section 5.48.

Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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