Alabama § 41-6-53 Gifts Deemed Gifts to State; Deduction of Amount of Gift for Income Tax Purposes

Alabama Statutes

§ 41-6-53 — Gifts Deemed Gifts to State; Deduction of Amount of Gift for Income Tax Purposes

Alabama § 41-6-53

Title 41State Government

Ch. 6Department of Archives and History

Art. 3Memorial Fund

This text of Alabama § 41-6-53 (Gifts Deemed Gifts to State; Deduction of Amount of Gift for Income Tax Purposes) 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 § 41-6-53 (2026).

Text

Every gift to the Department of Archives and History payable into the fund, whether or not the use thereof is prescribed by the donor or the gift is designated as a memorial to a specified person, shall be deemed a gift to the State of Alabama. The donor in computing his or her net income for state income tax purposes for the year in which he makes the gift may deduct the amount of the gift from his or her gross income as authorized in Section 40-18-15.

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Every gift to the Department of Archives and History payable into the fund, whether or not the use thereof is prescribed by the donor or the gift is designated as a memorial to a specified person, shall be deemed a gift to the State of Alabama. The donor in computing his or her net income for state income tax purposes for the year in which he makes the gift may deduct the amount of the gift from his or her gross income as authorized in Section 40-18-15.