New Jersey Statutes Title 54A. New Jersey Gross Income Tax Act 54A § 9-25.18

Except for those funds deposited and allocated pursuant to paragraphs (1) and (2) of subsection c. of section 1 of P.L.2001, c. 164 (C.39: 3-27.127), the Legislature shall annually appropriate all funds deposited in the “Organ and Tissue Donor Awareness Education Fund” established pursuant to this act to the organ procurement organizations designated by the federal government to provide services in this State. These funds shall be proportionally distributed to the organ procurement organizations, based upon the adjusted population base specified by the federal Health Care Financing Administration for these organizations, for expenses and educational materials concerning organ donor and tissue sharing Statewide.