All moneys transferred to the CALPAL Fund, upon appropriation by the Legislature, shall be allocated as follows:

1. (a) To the Franchise Tax Board and the Controller for reimbursement of all costs incurred by the Franchise Tax Board and the Controller in connection with their duties under this article.

2. (b) To the Controller for allocation to the CALPAL to be used exclusively to fund programs and services of the CALPAL.

   1. (1) The moneys shall be allocated by the Controller each year to the state CALPAL established and maintained within the state.
   2. (2) The Franchise Tax Board shall produce an annual report of the CALPAL funds received, by ZIP Code, and submit a copy to the chairpersons of the Assembly and Senate Committees on Revenue and Taxation, and the state CALPAL. In addition, the Franchise Tax Board shall make this report available on its Internet Web site.
   3. (3) The state CALPAL shall use the report to allocate contributions received directly to county CALPAL chapters based on the ZIP Code of where the taxpayer contribution was made.
   4. (4) A contribution made by a taxpayer who is located within a ZIP Code that does not have a CALPAL chapter established within that ZIP Code shall be allocated to the state CALPAL to help establish CALPAL chapters in that ZIP Code, or to fund CALPAL activities and programs. A contribution made from a ZIP Code that fails to meet the minimum threshold for federal reporting requirements shall be allocated to the state CALPAL to help establish CALPAL chapters in that ZIP Code, or to fund CALPAL activities and programs. The state CALPAL may use up to 15 percent of the total funds in paragraph (4) to cover administrative costs necessary to implement this article.
   5. (5) The state CALPAL shall not distribute any contributions received from the Controller for a calendar year until the annual report of the CALPAL funds received is made available. After the annual report of the CALPAL funds received is available, the state CALPAL shall distribute the appropriate contributions to the CALPAL chapters, and provide all CALPAL chapters with a report detailing contributions to each CALPAL chapter.