Supporting otters, kids and the Olympic team.

• Author: Grooters, Jennifer
• Position: Checkoff programs in states

People just aren't as generous as they used to be - at least not on their income tax forms.

Every April citizens contribute millions of dollars by donating a buck or two to a good cause when they are paying their taxes. But even though states keep adding checkoff programs, taxpayer generosity is waning.

Taxpayers across the country contributed $23.4 million to programs funded by checkoffs in 1996, according to the Federation of Tax Administrators. This is $1.4 million less than 1994 contributions and $3.5 million less than 1992.

But that hasn't stopped legislators from adding more. Lawmakers say they like the popular programs because it can be easier to get approval for a checkoff than to get support for a new cause that requires general fund money.

Forty-one states and the District of Columbia levy a broad-based income tax, and each of these states has at least one checkoff program. On the California income tax form, taxpayers can donate to any of 13 different causes. Alabama taxpayers can contribute to nine different programs, while Idaho offers eight. Only eight states have a single checkoff.

The most common checkoff is for wildlife and conservation. Programs range from the preservation of nongame wildlife or endangered species to the preservation or acquisition of habitat for these animals. Colorado was the first state to implement a voluntary checkoff for nongame wildlife in 1977. Since that time, 35 states have added this alternative to their tax forms. In terms of revenue, the wildlife programs have been the most successful with $7.4 million collected from 900,000 returns in 1996. Colorado pushes its program with billboards featuring the state's popular otter who "doesn't have an annual income."

Twenty states have instituted political checkoffs, the second most common type. In 13 of these states, it is similar to the federal checkoff started in 1967; it does not reduce a taxpayer's refund or increase his liability. Instead, the checkoffs authorize the state to distribute a certain portion of the tax to a specific political fund. In Arizona, Nebraska, New Mexico and Virginia, the political checkoff reduces the taxpayer's refund or increases his tax. California, Maine and North Carolina have two political checkoffs; one operates like the federal program and one increases the taxpayer's liability.

Of the 20 states with political checkoffs, all but three - Arizona, Maine and Nebraska - limit the amount that can be contributed. In most of...