Mass. Gen. Laws ch. 62 § 6E
Every individual who files a separate return and every husband and wife filing a return jointly may voluntarily contribute all or part of any refund to which they are entitled or may voluntarily add an amount onto any amount due to be credited to the Organ Transplant Fund, established pursuant to section thirty-five E of chapter ten.
A contribution made under this section may be made with respect to any taxable year at the time of filing a return of the tax imposed by this chapter for such taxable year; provided, however, that the commissioner shall prescribe the manner in which such contribution shall be made on the face of the return required by section five of chapter sixty-two C.
The commissioner shall annually report the total amount designated under this section to the state treasurer who shall credit such amount to said Organ Transplant Fund.
Mass. Gen. Laws ch. 62, § 6E