Make a difference with a tax-time contribution
RICHMOND, Va. — Virginia taxpayers passionate about expanding access to trail opportunities for people with disabilities are invited to support a special fund during this tax season.
By donating all, or a portion of, their 2024 state income tax refunds to the Open Space Recreation and Conservation Fund, Virginians can help address the needs of those who face barriers to enjoying trails.
Half of the contributions to this fund go toward the state’s Trail Access Grants program, which offers outdoor recreation grants to localities for projects that increase access to open space.
Projects funded by the program include Big Gem Park in the Town of Shenandoah, which paved a 36-inch-wide trail and installed an accessible parking space and signage in 2023.
“The 0.25-mile accessible trail at Big Gem Park has been enjoyed not only by those with mobility issues, but those who enjoy an easy, paved trail in a forested area,” said Charles Jenkins, Shenandoah town manager. “There are benches along the trail for those who want to sit in the tranquil setting listening to the birds sing. This trail was designed for all to have a safe and enjoyable experience in the great outdoors.”
The state’s new Virginia Outdoors Plan calls for prioritizing projects that address common barriers that people with disabilities may encounter in the outdoors. According to the Virginia Outdoors Survey included in the plan, trails are the second most needed outdoor recreation opportunity in Virginia.
The other half of the fund generated by the state individual income tax check-off program supports biodiversity conservation. Amid a biodiversity crisis — with 40% of animals in the United States at risk of disappearing — the agency’s Natural Heritage Program works to protect Virginia’s native plant and animal life and their ecosystems.
The contributions go toward the agency’s efforts to protect land for biodiversity conservation and recreation, including additions to the Virginia Natural Area Preserve System. More than 20 natural area preserves across the state offer public access for hiking, water access, bird-watching, nature photography and other low-impact recreation opportunities.
To choose the Open Space Recreation and Conservation Fund, enter Code Number 68 on Schedule VAC (Virginia Contributions Schedule), Section II (Other Voluntary Contributions). This form accompanies the state individual tax return Form 760.
For more information, go to DCR’s tax checkoff page at https://www.dcr.virginia.gov/checkoff.

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