Delaware § 8153 Certification as tax exempt

Delaware Statutes

§ 8153 — Certification as tax exempt

Delaware § 8153

JurisdictionDelaware

Title9

PartCounty Taxes

Ch. 81LIMITATIONS UPON TAXING POWER

Subch.Nonprofit Housing for the Elderly

This text of Delaware § 8153 (Certification as tax exempt) is published on Counsel Stack Legal Research, covering Delaware primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Del. Code tit. 9, § 8153 (2026).

Text

No church, religious society, charitable corporation or nonprofit organization shall be entitled to the exemption granted by § 8151 of this title unless it is certified as tax exempt by this State for purposes of corporate franchise taxes and income taxes, and by the United States government for purposes of income taxes; such certification must be filed with the appropriate tax assessment office of the county and other political subdivision of this State in which the project is situate.

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No church, religious society, charitable corporation or nonprofit organization shall be entitled to the exemption granted by § 8151 of this title unless it is certified as tax exempt by this State for purposes of corporate franchise taxes and income taxes, and by the United States government for purposes of income taxes; such certification must be filed with the appropriate tax assessment office of the county and other political subdivision of this State in which the project is situate.