P.R. Laws tit. 18, § 686
(a) The “University of Puerto Rico Voluntary Citizen Contribution Fund” is hereby established to be administered by the University of Puerto Rico.
(b) The Secretary of the Treasury of the Commonwealth of Puerto Rico is hereby directed to add a box in which taxpayers may include the sum of money to be donated to the University of Puerto Rico from the amount to be refunded by the Department of the Treasury to the taxpayer, as of 2012 in which the 2011 income tax return is filed. The Secretary of the Treasury shall remit, on a monthly basis, the money that taxpayers have contributed to the University of Puerto Rico Fund.
(c) The “University of Puerto Rico Voluntary Citizen Contribution Fund” may receive additional funds from the agencies of the Government of Puerto Rico, its instrumentalities and public corporations, the municipalities and their agencies, as well as private institutions and natural or juridical persons that wish to contribute to the organization.
(d) The Voluntary Citizen Contribution Fund shall be administered by the University of Puerto Rico. The UPR shall render an annual report to the Legislative Assembly, the Office of the Governor, and the Office of the Comptroller of the Commonwealth of Puerto Rico on the use and management of the funds received under this section.
(e) The agencies stated in subsections (b)-(d) of this section shall draft the first report on the actions taken pursuant to this section no later than one hundred eighty (180) days after its approval and shall file a copy of said report with the Office of the Secretary of the Senate and the Clerk of the House of Representatives. No later than one hundred eighty (180) days after the close of the fiscal year, said agencies shall submit an annual report to the Legislative Assembly indicating the amount collected. The UPR shall file a report with the Legislative Assembly every year stating the amount collected and the use given thereto, no later than one hundred twenty (120) days after the close of the fiscal year.
History —Nov. 5, 2011, No. 217, §§ 1–5.