La. Revenue and Taxation § 47:120.361
Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any portion of the total amount of the refund to which he is entitled shall be donated to the Board of Supervisors of Louisiana State University and Agricultural and Mechanical College to be used exclusively for the Louisiana State University Agricultural Center Grant Walker Educational Center (4-H Camp Grant Walker), in lieu of that amount being paid to him as a refund. The refund shall be reduced by the amount so designated. The designation shall be made at the time of filing the current year tax return and shall be made upon the income tax return form as prescribed by the secretary of the Department of Revenue. Donated monies shall be administered by the secretary and distributed to the board of supervisors in accordance with the provisions of R.S. 47:120.37. No donation made pursuant to the provisions of this Subpart shall be invalid for want of an authentic act.
La. Revenue and Taxation § 47:120.361