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·Title 45 Local Laws·Ch. 49 Mobile County·Art. 24 Taxation·Part 7 Tax, Gross Receipts

(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

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

(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.

Alabama § 45-49-246 (Exemption of Religious Organizations Conducting Fund Raising Activities) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.