Alabama § 45-49-246 Exemption of Religious Organizations Conducting Fund Raising Activities

Alabama Statutes

§ 45-49-246 — Exemption of Religious Organizations Conducting Fund Raising Activities

Alabama § 45-49-246

JurisdictionAlabama

Title 45Local Laws

Ch. 49Mobile County

Art. 24Taxation

Part 7Tax, Gross Receipts

This text of Alabama § 45-49-246 (Exemption of Religious Organizations Conducting Fund Raising Activities) 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 § 45-49-246 (2026).

Text

(a)For purpose of this section, the term “religious organization” shall mean any society, sect, persuasion, mission, church, parish, congregation, temple, convention, or association of any of the foregoing, diocese or presbytery, or other organization, whether or not incorporated, or any employee thereof, no part of the net earnings of which inures to the benefit of any private party or individual associated with such an organization and that qualifies as an exempt organization under Section 501(c)(3) of Title 26, United States Code, as amended.

(b)All religious organizations conducting any fund raising activities in Mobile County are exempt from the payment of all county and municipal gross receipts taxes imposed upon religious organizations on their gross receipts from fund raising act

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(a) For purpose of this section, the term “religious organization” shall mean any society, sect, persuasion, mission, church, parish, congregation, temple, convention, or association of any of the foregoing, diocese or presbytery, or other organization, whether or not incorporated, or any employee thereof, no part of the net earnings of which inures to the benefit of any private party or individual associated with such an organization and that qualifies as an exempt organization under Section 501(c)(3) of Title 26, United States Code, as amended.
(b) All religious organizations conducting any fund raising activities in Mobile County are exempt from the payment of all county and municipal gross receipts taxes imposed upon religious organizations on their gross receipts from fund raising activities.