ALABAMA DEPARTMENT OF REVENUE
SALES, USE & BUSINESS TAX DIVISION
SALES & USE TAX RULE
810-6-3-.07.05. Charitable Organizations and Institutions.
Charitable and nonprofit organizations and institutions have no special exemption from the sales and use taxes. Further, they are required to comply with all the provisions of these laws, relating to the filing of returns, making payments of taxes required to be collected, etc. with the exception of those listed below which are exempt from payment of all sales and use taxes by special acts of the Legislature.
ACT NO. |
ORGANIZATION |
EFFECTIVE DATE |
|
94-363 |
AIDS Action Council of Huntsville |
April 12, 1994 |
94-363 |
AIDS Alabama, Inc. (formerly AIDS Task Force of Alabama, Inc.) |
April 12, 1994 |
79-663 |
Alabama Aviation Hall of Fame Board |
July 30, 1979 |
123 |
Alabama Chapter Cystic Fibrosis Research Foundation |
October 1, 1965 |
81-812 |
Alabama Federation of Women's Clubs |
May 27, 1981 |
93-484 |
Alabama Goodwill Industries, Inc. |
May 13, 1993 |
81-790 |
Alabama Goodwill Industries, Inc. of Birmingham |
May 27, 1981 |
670 |
Alabama Goodwill Industries, State Headquarters Only |
May 1, 1978 |
1204 |
Alabama Heart Association |
September 18, 1973 |
670 |
Alabama Lions Sight Conservation Association, Inc. (formerly Alabama Sight Conservation Association) State Headquarters Only |
May 1, 1978 |
259 |
Alabama Masonic Home |
September 7, 1964 |
77 |
Alabama National Fair and Agricultural Exposition, Inc. (formerly South Alabama State Fair Association) |
August 7, 1978 |
83-408 |
Alabama Shakespeare Festival Theatre Finance Authority (Corporation dissolved May 19, 2009) |
January 27, 1983 |
1102 |
Alabama Sheriffs’ Youth Ranches (formerly Alabama Sheriffs Boys Ranch) |
September 12, 1969 |
1204 |
Alabama Society of the Daughters of the American Revolution |
September 18, 1973 |
84-664 |
Alabama Sports Foundation (formerly Birmingham Football Foundation) |
May 31, 1984 |
2080 |
Alabama University of, Huntsville Foundation |
October 1, 1971 |
95-724 |
American Bowling Congress or any predecessor organization or entity (exemption limited to state, county, and municipal sales or use taxes applicable to its entry fees) |
October 1, 1995 |
761 |
American Cancer Society - Alabama Division |
September 9, 1967 |
670 |
American Legion, State Headquarters Only |
May 1, 1978 |
670 |
American Veterans World War II, Korea, and Vietnam, State Headquarters Only |
May 1, 1978 |
97-868 |
American Youth Soccer Organization, Region 498 (exemption is limited to county and municipal sales and use taxes in Madison County) |
December 1, 1997 |
97-709 |
Anniston Fellowship House, Inc. |
August 1, 1997 |
1591 |
Baptist, Freewill, Children's Home |
September 20, 1970 |
2006-556 |
Barber Vintage Motorsports Museum (exemption limited to state, county, and municipal sales and use taxes with respect to tangible personal property purchased solely for display as a museum exhibit primarily within the confines of the museum property) |
July 1, 2006 |
2006-389 |
BayFest, Incorporated (exemption is limited to municipal sales and use taxes and gross receipts taxes in Class 2 municipalities. A Class 2 municipality is a city with a population of not less than 175,000 and not more than 299,999 inhabitants.) |
October 1, 1999 |
2006-250 |
Big Oak Ranch, Incorporated, Administrative Office in Springville, Alabama |
June 1, 2006 |
94-363 |
Birmingham AIDS Outreach, Inc. |
April 12, 1994 |
1944 |
Birmingham Building Trades Tower |
September 20, 1971 |
96-745 |
Birmingham Civil Rights Institute, Inc. |
July 1, 1996 |
261 |
Boy Scouts of America |
September 7, 1966 |
97-420 |
Bridge, Incorporated, The |
August 1, 1997 |
47 |
Catholic Maritime Club of Mobile, Inc. |
October 1, 1961 |
2004-507 |
Centre for the Living Arts, Inc., The (exemption limited to municipal sales and use taxes in Class 2 municipalities. A Class 2 municipality is a city with a population of not less than 175,000 and not more than 299,999 inhabitants.) |
May 17, 2004 |
1591 |
Childhaven, Inc. |
September 20, 1971 |
149 |
Chilton County Rescue Squad |
September 21, 1975 |
2006-615 |
Christian Service Centers of Covington Baptist Association, Incorporated |
July 1, 2006 |
89-829 |
Christian Service Mission, Inc. (exemption limited to sales of food pursuant to the food distribution program conducted by Christian Service Mission, Inc., in cooperation with World Share, Inc.) |
May 17, 1989 |
95-376 |
Citizenship Trust |
July 24, 1995 |
261 |
Community Chest, All and United Appeal Funds and all charitable, civic, and eleemosynary organizations and institutions for whom they solicit funds |
September 7, 1966 |
2001-961 |
Community Fire Development, Incorporated (exemption is limited to county and municipal sales and use taxes in Jefferson County) |
December 1, 2001 |
97-421 |
Councils; State, Regional, and affiliated Community; created pursuant to Chapter 9A of Title 38 to administer the Individual and Family Support Program for persons with developmental disabilities and their families (exemption is limited to county and municipal sales and use taxes) |
August 1, 1997 |
85-749 |
County Public Hospital Associations and any of their branches, agencies, lessees, or successors organized pursuant to Section 10-3A-1, et seq., Code of Alabama 1975, which operate or maintain hospitals for purposes other than pecuniary gain or individual profit |
December 31, 1985 |
94-596 |
County Public Hospital Associations, or any Alabama nonprofit membership corporation if one or more of its members is a county public hospital association, and any of their branches, agencies, lessees, or successors organized pursuant to Section 10-3A-1, et seq., Code of Alabama 1975, which operate or maintain hospitals for purposes other than pecuniary gain and not for individual profit |
December 31, 1993 |
96-344 |
Crenshaw Baptist Hospital (exemption is limited to county and municipal sales or use taxes in Crenshaw County) |
June 1, 1996 |
154 |
Diabetes Trust Fund, Inc. (Corporation dissolved April 22, 2009.) |
September 1, 1974 |
670 |
Disabled American Veterans, State Headquarters Only |
May 1, 1978 |
97-709 |
DoDa Parade |
August 1, 1997 |
2010-749 |
Eagles' Wings, Incorporated (Principal address is Northport, Alabama, Tuscaloosa County.) |
July 1, 2010 |
77 |
Eastern Star, Grand Chapter and All Orders |
August 7, 1978 |
1202 |
Elks Memorial Center |
September 17, 1971 |
1204 |
Episcopal Foundation of Jefferson County |
September 18, 1973 |
1102 |
Eufaula Heritage Association |
September 12, 1969 |
88-543 |
Eye Foundation, Inc., and its branches and agencies |
May 5, 1988 |
1204 |
Fire Departments, All Volunteer in Alabama |
September 18, 1973 |
96-466 |
Franklin Memorial Clinic, Inc. (Exemption is limited to municipal gross receipts taxes) |
July 1, 1996 |
94-246 |
Friends of Magnolia Cemetery, Inc., The (exemption is limited to county and municipal sales or use taxes in Mobile County) |
May 1, 1994 |
84-187 |
George Lindsey Celebrity Benefit, Inc. (Corporation dissolved March 24, 1989) |
April 24, 1984 |
261 |
Girl Scouts of America |
September 7, 1966 |
93-484 |
Goodwill Industries of Central Alabama, Inc. |
May 13, 1993 |
93-484 |
Goodwill Industries/Easter Seals of the Gulf Coast, Inc. (formerly Goodwill Industries of Mobile Area, Inc.) |
May 13, 1993 |
94-119 |
Greater Gulf State Fair, Inc. And all persons, firms, or corporations that do business with the Greater Gulf State Fair, Inc. on its fairgrounds in Mobile County during its annual fair (exemption relates to Mobile County and is limited to county and municipal sales or use taxes) |
April 1, 1994 |
95-394 |
Habitat for Humanity Organizations |
September 1, 1995 |
94-363 |
Health Services Center, Inc. (formerly AIDS Services Center, Inc.) |
April 12, 1994 |
1250 |
Helping Hand Club of Anniston |
September 13, 1969 |
1944 |
Holy Comforter House, Inc. Of Gadsden |
September 20, 1971 |
2005-305 and 2010-219 |
HudsonAlpha Institute for Biotechnology (formerly Hudson-Alpha Institute for Biotechnology) |
August 2, 2005 |
97-709 |
Huntsville Emergency Medical Services, Inc. |
August 1, 1997 |
97-868 |
Huntsville-Madison County Senior Center, Inc. (exemption is limited to county and municipal sales and use taxes in Madison County) |
December 1, 1997 |
97-709 |
Jacksonville Christian Outreach Center, Inc. |
August 1, 1997 |
94-363 |
Jefferson County AIDS in Minorities |
April 12, 1994 |
47 |
Jewish Community Center |
October 1, 1961 |
87-549 |
King's Home, Inc., (formerly King's Ranch, Inc.) |
July 22, 1987 |
47 |
Knights of Pythias Lodges |
October 1, 1961 |
123 |
Lakeshore Foundation (formerly Jefferson Tuberculosis Sanatorium) |
October 1, 1965 |
94-94 |
L'Arche-Mobile, Inc. (exemption is limited to county and municipal sales or use taxes) |
April 1, 1994 |
94-363 |
Lee County AIDS Outreach, Inc. |
April 12, 1994 |
97-517 |
Lee County Cattlemen's Association Rodeo (exemption is limited to county and municipal sales taxes levied upon admission to the rodeo) |
August 1, 1997 |
97-709 |
Lee County Humane Society |
August 1, 1997 |
97-943 |
Little Sisters of the Poor |
December 1, 1997 |
97-868 |
Madison Baseball Association (exemption is limited to county and municipal sales and use taxes in Madison County) |
December 1, 1997 |
97-868 |
Madison Dolphins Swim Team (exemption is limited to county and municipal sales and use taxes in Madison County) |
December 1, 1997 |
94-212 |
Magic Moments, Inc. |
May 1, 1994 |
|
March of Dimes (The National Foundation's Field Offices) |
Prior 1971 |
1591 |
Methodist Homes for the Aging |
September 20, 1971 |
1591 |
Methodist, United, Children's Home |
September 20, 1971 |
94-218 |
Mission of Hope Ministries, Inc. (formerly Mission of Hope, Inc.), (exemption is limited to county and municipal sales or use taxes) |
May 1, 1994 |
94-119 |
Mobile Arts and Sport Association (exemption relates to Mobile County and is limited to county and municipal sales or use taxes) |
April 1, 1994 |
98-126 |
Mobile Optimist Club, Christmas trees sold from the tree lot of the (exemption applies only in Mobile County and is limited to county and municipal sales and use taxes and gross receipts taxes) |
June 1, 1998 |
2008-243 |
Mobile Regional Senior Community Center Foundation, Incorporated (exemption is limited to county and municipal sales and use taxes in Mobile County on purchases of goods donated to or used for the direct benefit of the Mobile Regional Senior Community Center or the City of Mobile, except the exemption does not apply to sales and use taxes owed and collected under the Education First Amendment, Amendment No. 706 to the Constitution of Alabama of 1901, as amended.) |
April 24, 2008 |
96-750 |
Monrovia Parks and Recreation Association (exemption is limited to county and municipal sales and use taxes in Madison County) |
July 1, 1996 |
94-363 |
Montgomery AIDS Outreach, Inc. |
April 12, 1994 |
84-406 |
National Conference of State Legislatures and the Council of State Governments |
May 23, 1984 |
864 |
New Hope Industries of Dothan |
September 3, 1965 |
96-426 |
North Alabama Christian Children’s Home (formerly Christian Children Homes, Inc.) |
July 1, 1996 |
1102 |
North Alabama T. B. Associations |
September 12, 1969 |
1204 |
Presbyterian Apartments, Inc., The |
September 18, 1973 |
1591 |
Presbyterian Home for Children |
September 20, 1971 |
95-586 |
Rainbow Omega, Inc. |
September 1, 1995 |
2000-576 |
Religious organizations conducting fund raising activities in Mobile County (exemption is limited to county and municipal gross receipts taxes in Mobile County imposed upon gross receipts from fund raising activities of religious organizations that qualify as an exempt organization under Section 501(c)(3) or Title 26, U.S.C.) |
August 1, 2000 |
91-324 |
Rescue service organizations operating within Alabama which are exempt from federal income taxes under the Internal Revenue Code of 1986, Section 501(c)(3) and which are members of the Alabama Rescue Services Association Incorporated |
July 24, 1991 |
95-692 |
Rescue units; volunteer, nonprofit; operating within Alabama which do not meet the criteria in Section 40-23-5(o) but are licensed by the State Board of Health |
October 1, 1995 |
2006-383 |
Russell County Historical Commission (exemption is limited to county and municipal sales and use tax in Russell County on any purchases for the construction, maintenance, or repair of any location or facility operated by the commission) |
July 1, 2006 |
297 |
Salvation Army |
August 28, 1963 |
47 |
Seamens Home of Mobile, Inc. |
October 1, 1961 |
90-566 |
Selma-Dallas County Historic Preservation Society |
April 19, 1990 |
98-380 |
Service Guild of Birmingham, Incorporated, Early Intervention Program |
July 1, 1998 |
84-739 |
Shrine |
June 11, 1984 |
1204 |
Shrine Circus, The Annual |
September 18, 1973 |
2000-642 |
Society of St. Vincent DePaul (exemption is limited to county and municipal sales and use taxes in Mobile County) |
August 1, 2000 |
94-363 |
South Alabama CARES (Community AIDS Resource Education and Support), Inc. (formerly Mobile AIDS Support Services) |
April 12, 1994 |
77 |
Southeastern Livestock Exposition |
August 7, 1978 |
84-187 |
Special Olympics Alabama, Inc. (fomerly The Alabama Special Olympics) or any predecessor |
April 24, 1984 |
84-292 |
Tennessee Valley Exhibit Commission of Alabama (formerly Tennessee Valley Authority Exhibit Commission) |
May 14, 1984 |
90-566 |
Valley Grande Community Center, Inc. (formerly Valegrande Community Center) |
April 19, 1990 |
670 |
Veterans of Foreign Wars, State Headquarters Only |
May 1, 1978 |
97-868 |
Wesco Girls Softball Team (exemption is limited to county and municipal sales and use taxes in Madison County) |
December 1, 1997 |
94-363 |
West Alabama AIDS Outreach |
April 12, 1994 |
95-394 |
West Alabama Youth Services, Inc. (WAYS) |
September 1, 1995 |
97-709 |
Wings of Life, Inc. |
August 1, 1997 |
94-363 |
Wiregrass AIDS Outreach, Inc. (Corporation dissolved December 16, 1996) |
April 12, 1994 to |
97-709 |
Wiregrass Children's Home, Inc. |
August 1, 1997 |
753 |
Young Men's Christian Association (YMCA) |
September 23, 1957 |
47 |
Young Men's Hebrew Association (YMHA) |
October 1, 1961 |
73 |
Young Women's Christian Association (YWCA) |
October 1, 1959 |
49 |
Young Women's Christian Organization (YWCO) |
July 2, 1962 |
97-868 |
Youth Development Association, Inc. (exemption is limited to county and municipal sales and use taxes in Madison County) |
December 1, 1997 |
(Readopted through APA effective October 1, 1982, amended January 10, 1985, amended February 23, 1988, amended July 7, 1989, amended January 29, 1990, amended December 6, 1990, amended June 5, 1992, amended October 12, 1993, amended October 4, 1994, amended January 5, 1996, amended November 5, 1996, amended October 1, 1997, amended March 10, 1998, amended October 20, 1998, amended February 8, 2001, amended August 12, 2011)