Cal. Public Resources Code - PRC § 37010. Section 37010.
Applications shall be submitted to the donee to which the donor proposes to contribute the property.
CHAPTER 4. Procedures [37010. - 37014.]
Cal. Public Resources Code - PRC 4.
in effectCal. Public Resources Code - PRC § 37011. Section 37011.
At a minimum, each application shall contain all of the following:
(a)
The identification of the donor and donee.
(b)
A description of the property, including documentation of how the property meets the criteria and qualifies for acceptance under the program.
(c)
A property appraisal meeting the requirements of Section 170 of Title 26 of the United States Code, setting forth the fair market value of the property.
(d)
(1)
A certification by the donor that the donor received no other valuable consideration for the donation of property.
(2)
A certification by the donor that the contribution was not, and is not, required to satisfy a condition imposed upon the donor by any lease, permit, license, certificate, or other entitlement for use issued by one or more public agencies, including, but not limited to, the mitigation of significant effects on the environment of a project pursuant to an approved environmental impact report or mitigated negative declaration required pursuant to the California Environmental Quality Act (Division 13 (commencing with Section 21000)).
(e)
A certification by the donor that the application discloses any known or suspected environmental conditions associated with the property.
Cal. Public Resources Code - PRC § 37012. Section 37012.
(a)
Each donee shall evaluate applications submitted to it and prepare a plan for the board that sets forth the donee’s priorities for acquisition of property that qualifies under the program. Consistent with the criteria established for the program, each donee may use its own priority lists and procedures in determining which properties or types of properties shall be given priority.
(b)
Each donee or the board may request that the applicant supply further information reasonably necessary to allow the donee or the board to evaluate the proposed donation.
(c)
The department may accept contributions of money from any taxpayer to pay or reimburse the costs of appraisal, escrow, title, and other transaction costs associated with the contribution of any particular property or set of properties, including any environmental assessments required by the department, and the costs of preparing any necessary management plan for the property or set of properties.
(d)
Prior to acquiring an easement or other interest in land pursuant to this division, a public hearing shall be held by the donee, if the donee is a public agency, or by the board if the donee is a designated nonprofit organization, in the local community. Notice shall be given by the donee or the board to the county board of supervisors of the affected county, adjacent landowners, affected water districts, local municipalities, and other interested parties, as determined by the donee or the board.
(e)
When submitting a donation of qualified property to the board for final approval, the donee shall provide the board with the fair market value of the property proposed for acceptance, based on appraisals that have been reviewed and approved by the Department of General Services.
Cal. Public Resources Code - PRC § 37013. Section 37013.
The board shall provide a list to the Joint Legislative Budget Committee and the Franchise Tax Board, in the form and manner determined by the Franchise Tax Board, of the names, taxpayer identification numbers, including taxpayer identification numbers of each partner or shareholder, as applicable, a legal description of the donated property, and the total amount of the tax credit approved for each donation.
Cal. Public Resources Code - PRC § 37014. Section 37014.
Assets received by a donee pursuant to this division shall not be deemed transfers pursuant to Chapter 9 (commencing with Section 2780) of Division 3 of the Fish and Game Code. Funds from the Habitat Conservation Fund, the Environmental Enhancement and Mitigation Program Fund created pursuant to Section 164.56 of the Streets and Highways Code, the State Parks and Recreation Fund, and the Wildlife Restoration Fund, may not be used to fund the tax credit authorized pursuant to this division.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026