Alabama § 16-44A-19 Exemption from State Taxes; Authority to Solicit Gifts and Donations; Tax Treatment of Gifts, Grants, Devises, and Bequests; Liberal Construction

Alabama Statutes

§ 16-44A-19 — Exemption from State Taxes; Authority to Solicit Gifts and Donations; Tax Treatment of Gifts, Grants, Devises, and Bequests; Liberal Construction

Alabama § 16-44A-19

Title 16Education

Ch. 44AAlabama Compact for Leadership and Citizenship Education

Art. 1General Provisions

This text of Alabama § 16-44A-19 (Exemption from State Taxes; Authority to Solicit Gifts and Donations; Tax Treatment of Gifts, Grants, Devises, and Bequests; Liberal Construction) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ala. Code § 16-44A-19 (2026).

Text

(a)The compact shall be exempt from all taxes of the State of Alabama and its political subdivisions to the same extent as public schools and colleges. All receipts, from whatever source, are appropriated to the compact until expended and shall not lapse. The compact is authorized to solicit gifts and donations, and all gifts, grants, devises, and bequests shall be deductible from state income taxes in accordance with Section 40-18-15.

(b)All of the acts provided for in the body of the compact agreement are hereby specifically authorized and provided for, it being the intent of this article to incorporate and enact the entirety of the provisions of the compact into this code. The provisions of the compact and this article shall be liberally construed to effectuate the purposes of the art

Free access — add to your briefcase to read the full text and ask questions with AI

(a) The compact shall be exempt from all taxes of the State of Alabama and its political subdivisions to the same extent as public schools and colleges. All receipts, from whatever source, are appropriated to the compact until expended and shall not lapse. The compact is authorized to solicit gifts and donations, and all gifts, grants, devises, and bequests shall be deductible from state income taxes in accordance with Section 40-18-15.
(b) All of the acts provided for in the body of the compact agreement are hereby specifically authorized and provided for, it being the intent of this article to incorporate and enact the entirety of the provisions of the compact into this code. The provisions of the compact and this article shall be liberally construed to effectuate the purposes of the article.