SECTION 1. Notwithstanding any general or special law to the contrary, the Town of Harwich, shall be authorized to design and designate a place on its municipal real estate tax bills whereby taxpayers of Harwich may voluntarily check off, donate and pledge an amount not less than $1 or such other designated amount which shall increase the amount otherwise due, and said amount to be deposited in the Caleb Chase Gift Account to be used for the support of the poor.

Any amounts donated to the Caleb Chase Gift Account shall be deposited into a special account in the general treasury and shall be in the custody of the Town Treasurer. The Treasurer shall invest said funds at the direction of the Caleb Chase Trust Fund Committee, subject to the same provisions and limitations of the Massachusetts General Laws as applicable to trust fund investments. The Caleb Chase Gift Account, together with the interest earned thereon, shall be used for the purpose specified in this section without further appropriation.

The Gift Account shall only be expended to the terms identified in the Caleb Chase Board of Selectmen Policy. The Board of Selectmen shall adopt rules and regulations to carry out the provisions of this section and to identify the receipts of such aid. The Town Accountant shall provide an annual financial report of the activities of the Caleb Chase Trust Fund to the Board of Selectmen.