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Ala. Code § 41-9-453

Solicitation and Acceptance of Donations, Contributions, Etc.; Exemption from Taxation of Property, Income, Etc., of Board and Gifts Thereto.

(Acts 1967, No. 225, p. 594, §4.)

The board may solicit and accept donations, contributions, and gifts of money and property, and all gifts made to the board shall be exempt from all taxation in Alabama. All property, money, income, resources, and activities of the board shall likewise be exempt from taxation.

Official source: Alabama Legislature (ALISON). Reproduced from public-domain Alabama statutes; confirm against the official source for the current text. Not legal advice.