Open Space Recreation and Conservation Fund
Tax check-off
Consider a tax-time contribution to benefit recreation, conservation
Tax season is here, and Virginians who are passionate about outdoor recreation, conservation practices and preserving the state’s natural areas may contribute to the Open Space Recreation and Conservation Fund by donating all, or a portion of, their state tax refunds.
DCR receives voluntary contributions of income tax refunds from the Open Space Recreation and Conservation Fund. The fund is used to:
- Acquire land for recreational purposes and preserve natural areas;
- Develop, maintain and improve state park sites and facilities; and
- Offer grants for localities for outdoor recreation projects that increase access to safe open space.
Half of the fund supports outdoor grants such as the Trail Access Grants program, which goes to projects that increase access to trail opportunities for people with disabilities. Grants are awarded based on the availability of funds, hence there is no particular grant calendar cycle for awarding grants.
The other half of the funding is used to buy land for conservation and recreation and to develop and maintain public park facilities. This includes supporting the Natural Area Preserve System.
Contributions may be made on Schedule VAC, Section II which accompanies the individual tax return Form 760 Line 31. To choose the Open Space Recreation and Conservation Fund, taxpayers must write Code Number 68 in the section for voluntary contributions.
Contact DCR at 804-786-4379 for more information.
Enabling legislation
§ 58.1-344.3(B)(2).
Voluntary contributions of refunds requirements.
Department of Conservation and Recreation
