Alabama § 40-14A-43 Applicability to Organizations Under 26 U.s.c.a. §501(A)

Alabama Statutes

§ 40-14A-43 — Applicability to Organizations Under 26 U.s.c.a. §501(A)

Alabama § 40-14A-43

Title 40Revenue and Taxation

Ch. 14AAlabama Business Privilege and Corporation Shares Tax of 1999

Art. 4Exemptions

This text of Alabama § 40-14A-43 (Applicability to Organizations Under 26 U.s.c.a. §501(A)) 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 § 40-14A-43 (2026).

Text

The taxes levied by this chapter shall not apply to any organization described in 26 U.S.C. §501(a), any county, municipality, municipal corporation, or the State of Alabama, or any corporation or association owned solely by counties, municipalities, or the State of Alabama, any community chest, fund, or foundation, or any entity organized and operated exclusively for religious purposes, any homeowners association, any political party, political action committee, political campaign committee, or any agricultural cooperative.

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The taxes levied by this chapter shall not apply to any organization described in 26 U.S.C. §501(a), any county, municipality, municipal corporation, or the State of Alabama, or any corporation or association owned solely by counties, municipalities, or the State of Alabama, any community chest, fund, or foundation, or any entity organized and operated exclusively for religious purposes, any homeowners association, any political party, political action committee, political campaign committee, or any agricultural cooperative.