Alabama § 40-9-39.4 Specified Community Foundation Entities

Alabama Statutes

§ 40-9-39.4 — Specified Community Foundation Entities

Alabama § 40-9-39.4

Title 40Revenue and Taxation

Ch. 9Exemptions from Taxation and Licenses

Art. 1General Provisions

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Bluebook

Ala. Code § 40-9-39.4 (2026).

Text

(a)All of the following community foundation entities are exempted from paying any state, county, and municipal sales and use taxes:

(1)The Community Foundation of South Alabama.

(2)The Community Foundation of West Alabama.

(3)The Black Belt Community Foundation.

(4)The Community Foundation of Northeast Alabama.

(5)The Community Foundation of Greater Birmingham.

(6)The Community Foundation of Greater Huntsville.

(7)The Community Foundation of Greater Decatur.

(8)The Limestone Area Community Foundation.

(9)The Central Alabama Community Foundation.

(10)The Community Foundation of East Alabama.

(11)The Walker Area Community Foundation.

(b)Each entity listed in subsection (a) shall file an annual informational report in a manner as prescribed by the Department of Revenue. The info

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(a) All of the following community foundation entities are exempted from paying any state, county, and municipal sales and use taxes:
(1) The Community Foundation of South Alabama.
(2) The Community Foundation of West Alabama.
(3) The Black Belt Community Foundation.
(4) The Community Foundation of Northeast Alabama.
(5) The Community Foundation of Greater Birmingham.
(6) The Community Foundation of Greater Huntsville.
(7) The Community Foundation of Greater Decatur.
(8) The Limestone Area Community Foundation.
(9) The Central Alabama Community Foundation.
(10) The Community Foundation of East Alabama.
(11) The Walker Area Community Foundation.
(b) Each entity listed in subsection (a) shall file an annual informational report in a manner as prescribed by the Department of Revenue. The information on such reports shall be consistent with the information required by the Department of Revenue pursuant to Section 40-9-61, and rules adopted thereunder. Information provided pursuant to this section is exempted from the confidentiality provisions of Section 40-2A-10, and shall be provided by the Department of Revenue to the Legislative Services Agency, Fiscal Division on an annual basis.
(c) The sales and use tax exemption authorized under this section shall be effective January 1, 2022, for the 2022 tax year and shall continue through the 2026 tax year, unless extended by an act of the Legislature.