Virginians Can Donate Tax Refunds to Outdoor Recreation and Conservation

State program allows residents to contribute to Open Space Recreation and Conservation Fund

Published on Feb. 14, 2026

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As tax season approaches in Virginia, residents expecting a state tax refund can choose to donate all or a portion of their refund to the Open Space Recreation and Conservation Fund. This voluntary contribution supports outdoor recreation grants, such as the Trail Access Grants program, as well as the state's efforts to purchase land for conservation, including additions to the Natural Area Preserve System.

Why it matters

The Open Space Recreation and Conservation Fund provides critical funding for improving public access to outdoor spaces and protecting natural areas in Virginia. This program allows residents to directly contribute to these efforts and have a tangible impact on their local communities and the environment.

The details

Taxpayers can choose to donate to the Open Space Recreation and Conservation Fund by entering Code Number 68 on Schedule VAC (Virginia Contributions Schedule), Section II (Other Voluntary Contributions) when filing their state individual tax return Form 760. The fund is managed by the Virginia Department of Conservation and Recreation, and has previously supported projects such as the City of Roanoke's effort to provide its first accessible Roanoke River Blueway access point for fishing, boating, and recreation.

  • Tax season in Virginia is underway in 2026.
  • The 2025 state income tax refund is the focus of this program.

The players

Virginia Department of Conservation and Recreation

The state agency that manages the Open Space Recreation and Conservation Fund.

City of Roanoke

A recipient of a grant from the Open Space Recreation and Conservation Fund to improve public access to the Roanoke River Blueway.

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The takeaway

This program provides Virginians with an easy and impactful way to support outdoor recreation and conservation efforts in their state, directly contributing to projects that improve public access and protect natural areas.