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2001 SESSION
012812880Be it enacted by the General Assembly of Virginia:
1. That §§ 58.1-609.4, 58.1-609.7, 58.1-609.8, 58.1-609.9, and 58.1-609.10 of the Code of Virginia are amended and reenacted as follows:
§ 58.1-609.4. Educational exemptions.
The tax imposed by this chapter or pursuant to the authority granted in §§ 58.1-605 and 58.1-606 shall not apply to the following:
1. School lunches sold and served to pupils and employees of schools and subsidized by government; school textbooks sold by a local board or authorized agency thereof; and school textbooks sold for use by students attending a nonprofit college or other institution of learning, when sold (i) by such institution of learning or (ii) by any other dealer, when such textbooks have been certified by a department or instructor of such institution of learning as required textbooks for students attending courses at such institution.
2. (i) Tangible personal property for use or consumption by a college or other institution of learning, including food purchased for free distribution at the facilities of the college or other institution of learning, and (ii) tangible personal property for use or consumption by, sold by, or donated to a noncommercial educational telecommunications entity, said exemption to apply to each transaction in the chain of commerce from manufacture to final disposition, provided that such college, institution of learning, or telecommunications entity is nonprofit.
3. Through Ending June 30, 2001, tangible personal property purchased by an
organization exempt from taxation under § 501 (c) (3) of the Internal Revenue
Code and organized exclusively for the purpose of providing education, training and
services to retarded citizens of the Commonwealth, provided that such property is
used exclusively for the purpose set forth herein and that such organization
receives more than fifty percent of its total funding from federal, state, or
local governments.
4. Through June 30, 2001Ending July 1, 2002, tangible personal property and
services purchased by an educational institution doing business in the
Commonwealth which (i) admits regularly enrolled high school and college
students and (ii) provides a face-to-face educational experience in American
government, a program which leads towards the successful completion of United
States history, civics, and problems in democracy courses in high school, or
which is acceptable for full credit towards an undergraduate or graduate level
college degree, provided such institution is nonprofit.
5. Through Ending June 30, 2001, books and other reading materials for use by
nonprofit organizations organized solely to distribute such books and reading materials to school-age
children.
6. Through Ending June 30, 2001, tangible personal property purchased for use
by a nonprofit, nonstock corporation which receives no financial aid from the
Commonwealth or the federal government and is organized exclusively for the
purpose of operating, at no charge to the pupils, a combination boarding and
day school for the severely physically handicapped children and young adults of
the Commonwealth.
7. Through June 30, 2001Ending July 1, 2002, tangible personal property sold or
leased to a foundation which exclusively provides either training and education of any type or duration for employees of
governmental law-enforcement and corrections agencies or education of the
public in citizen cooperation with public authorities in crime prevention and
solution, provided such foundation is nonprofit.
8. Through Ending June 30, 2001, tangible personal property purchased for use,
consumption, or sale at retail by a nonprofit elementary or secondary school, or Parent Teacher
Association or other group associated with a nonprofit elementary or secondary school for use in
fund-raising activities, the net proceeds (gross receipts less direct expenses)
of which are contributed directly to the school or used to purchase certified
school equipment, and certified school equipment purchased by such groups for
contribution directly to the school. For the purposes of this subdivision,
"certified school equipment" means equipment for which the Parent Teacher
Association or other group has received certification from the school that it
will accept as a donation of equipment. The certification provided by the
school shall be in accordance with regulations promulgated by the Tax
Commissioner. Notwithstanding the other provisions of this subdivision, the tax
shall not apply to the sale of class rings, school photographs, and other
fund-raising programs from which a nonprofit elementary or secondary school
receives a commission or the net proceeds after the payment of vendors and
other direct expenses.
9. a. From July 1, 1989, through June 30, 2001, tangible personal property purchased for use or consumption by an organization exempt from taxation under § 501 (c) (3) of the Internal Revenue Code and organized primarily for the purpose of operating a state-licensed day-care center or a preschool that hires only certified public school teachers and which has a regularly prescribed curriculum.
b. From July 1, 1990, through June 30, 2001, tangible personal property purchased for use or consumption by an organization exempt from taxation under § 501 (c) (3) of the Internal Revenue Code and organized primarily for the purpose of operating a state-licensed day-care center or a preschool that hires only certified public school teachers or teachers who are college graduates holding a degree from an accredited four-year institution of higher education and certified by an organization recognized by the U.S. Department of Education or by some other nationally recognized organization, and which has a regularly prescribed curriculum.
10. From Beginning July 1, 1989, through June 30, 2001and ending July 1, 2002,
personal property purchased for use or consumption by a private, nonprofit
corporation exempt from taxation under § 501 (c) (3) of the Internal Revenue
Code, which operates a county public library, and such library is also used as a
recreational center for county residents.
11. From Beginning July 1, 1989, through June 30, 2001and ending July 1, 2002,
tangible personal property purchased for use or consumption by an organization
exempt from taxation under § 501 (c) (3) of the Internal Revenue Code and
organized primarily for the purpose of operating a public library.
12. From Beginning July 1, 1990, through June 30, 2001and ending July 1, 2002,
tangible personal property and services purchased for use by an organization
exempt from taxation under § 501 (c) (3) of the Internal Revenue Code, which is
organized and operated primarily for the purpose of encouraging participation
in the free enterprise system through information programs directed to
secondary schools and college students, college scholarship programs, and
recognition of achievement in the American free enterprise system.
13. From Beginning July 1, 1990, through June 30, 2001and ending July 1, 2002,
tangible personal property purchased for use or consumption by a nonprofit
organization exempt from taxation under § 501 (c) (3) of the Internal Revenue
Code and organized primarily for the purpose of operating an arts center which
offers and sponsors a year-round schedule of art education classes for adults
and children, a continuous series of exhibits focusing on twentieth century
art, and a wide range of seminars for the public at no or a nominal charge.
14. From Beginning July 1, 1991, through June 30, 2001and ending July 1, 2002,
tangible personal property purchased for use or consumption by a nonprofit
volunteer organization which is exempt from taxation under § 501 (c) (3) of the
Internal Revenue Code and which is organized and operated exclusively for the
purpose of enhancing education by assisting a city public library with its physical
and service needs.
15. From Beginning July 1, 1991, through June 30, 2001and ending July 1, 2002,
tangible personal property purchased for use or consumption by a nonprofit
organization exempt from taxation under § 501 (c) (3) of the Internal Revenue
Code and organized exclusively to combat illiteracy by tutoring and training adults
and by increasing community awareness of the illiteracy problem.
16. From Beginning July 1, 1995, through June 30, 2001and ending July 1, 2002,
tangible personal property purchased for use or consumption by a nonprofit
volunteer organization which is exempt from taxation under § 501 (c) (3) of the
Internal Revenue Code and which is organized exclusively for the purpose of raising
funds for grant aid to any state, county or municipal library open to the public
within the boundaries of the Eighth Planning District established pursuant to §
15.2-4203.
17. From Beginning July 1, 1995, through June 30, 2001and ending July 1, 2002,
tangible personal property purchased for use or consumption by a nonprofit
organization exempt from taxation under § 501 (c) (3) of the Internal Revenue
Code and organized to provide educational and recreational services for at-risk
youth and which maintains a partnership with a magnet school within the boundaries
of the Twenty-third Planning District established pursuant to § 15.2-4203.
18. From Beginning July 1, 1995, through June 30, 2001and ending July 1, 2002,
tangible personal property purchased for use or consumption by a nonprofit
organization exempt from taxation under § 501 (c) (3) of the Internal Revenue
Code and organized to provide specialized information and referral services,
education programs and advocacy on behalf of deaf and hard-of-hearing persons
within the boundaries of the Eighth Planning District established pursuant to §
15.2-4203.
19. From Beginning July 1, 1995, through June 30, 2001and ending July 1, 2002,
tangible personal property purchased for use or consumption by a nonprofit research, educational, and communications organization
exempt from taxation under § 501 (c) (3) of the Internal Revenue Code and
organized exclusively to promote highway safety.
20. From Beginning July 1, 1996, through June 30, 2001and ending July 1, 2002,
tangible personal property purchased for use or consumption by a nonprofit
organization exempt from taxation under § 501 (c) (3) of the Internal Revenue
Code and organized as a consortium of not less than forty private, historically
black colleges and universities for the purposes of raising funds, providing program
services, and offering technical services to support its member colleges and
universities and their students.
21. From Beginning July 1, 1997, through June 30, 2001and ending July 1, 2002,
tangible personal property purchased for use or consumption by an organization
exempt from taxation under § 501 (c) (3) of the Internal Revenue Code and
organized and operated (i) to conduct and publish educational research for public
school improvement, reform, and teacher education and (ii) to disseminate such
research in the community to encourage residents to take an interest in the
teaching and learning activities of local schools.
22. From Beginning July 1, 1997, through June 30, 2001and ending July 1, 2002,
tangible personal property purchased for use or consumption by a nonprofit
organization exempt from taxation under § 501 (c) (3) of the Internal Revenue
Code which designs, equips and operates educational telecommunications networks and
classrooms serving schools and colleges within the Commonwealth and whose activities
include purchasing audio-visual equipment, contracting for transmission
services and training teachers.
23. From Beginning July 1, 1997, through June 30, 2001and ending July 1, 2002,
tangible personal property purchased for use or consumption by a nonprofit
organization exempt from taxation under § 501 (c) (3) of the Internal Revenue
Code which is organized for the exclusive purpose of supporting reading education
programs for all Virginia citizens, accomplished through local councils, special
interest councils, teacher-training programs and annual conventions where
ideas, techniques and methods are shared by educator members who will use the
acquired knowledge in direct reading education.
24. From Beginning July 1, 1997, through June 30, 2001, tangible personal
property purchased for use or consumption by a nonprofit scientific, educational, and charitable
organization exempt from taxation under § 501 (c) (3) of the Internal Revenue
Code and organized exclusively for the purpose of emphasizing scientific
investigation and holding an annual science fair for students within the boundaries
of the Tenth Planning District established pursuant to § 15.2-4203.
25. From Beginning July 1, 1997, through June 30, 2001and ending July 1, 2002,
tangible personal property purchased for use or consumption by a nonprofit
organization exempt from taxation under § 501 (c) (3) of the Internal Revenue
Code and organized to provide residential treatment and educational services to
abused children and their families and to operate a Head Start program.
26. From Beginning July 1, 1997, through June 30, 2001and ending July 1, 2002,
tangible personal property purchased for use or consumption by a nonprofit
organization exempt from taxation under § 501 (c) (3) of the Internal Revenue
Code and organized to educate the public about animal agriculture and its
importance to the quality of life of citizens, and to support research and
education to continuously improve animal agriculture production practices.
27. From Beginning July 1, 1997, through June 30, 2001and ending July 1, 2002,
tangible personal property purchased for use or consumption by a nonprofit
organization exempt from taxation under § 501 (c) (3) of the Internal Revenue
Code and organized exclusively to promote and advance the interests of
vocational-technical education in the public schools.
28. From July 1, 1998, through June 30, 2001, tangible personal property purchased for use or consumption by a nonprofit corporation exempt from taxation under § 501 (c) (3) of the Internal Revenue Code and organized exclusively to operate a school which provides an ecumenical Christian education for students in grades seven through twelve and to develop Christian study programs and to train teachers for excellence in education.
29. From Beginning July 1, 1998, through June 30, 2001and ending July 1, 2002,
tangible personal property purchased for use or consumption by a nonprofit corporation located in the Tidewater region, exempt from
taxation under § 501 (c) (3) of the Internal Revenue Code and organized
exclusively to nurture pre-school children of parents pursuing self-sufficiency, by
providing an affordable, quality education program.
30. From July 1, 1998, through June 30, 2001, tangible personal property purchased for use or consumption by a nonprofit organization exempt from taxation under § 501 (c) (3) of the Internal Revenue Code and organized for the purposes of (i) developing a pool of data processing professionals who will share their knowledge and business expertise with members of the organization and other members of the community who are evaluating information technology for ongoing endeavors, (ii) sponsoring high school computer competitions, community computer training camps, and free data processing workshops and classes, and (iii) providing college scholarships to computer competition team members.
31. From Beginning July 1, 2000, through June 30, 2001and ending July 1, 2002,
tangible personal property purchased for use or consumption by a nonprofit corporation located within the boundaries of the Eighth
Planning District established pursuant to § 15.2-4203, exempt from taxation
under § 501 (c) (3) of the Internal Revenue Code and organized to design and
deliver educational programs for (i) older persons by older persons, including
disabled, low-income and minority individuals, for the purpose of keeping older
persons up-to-date in technology, psychology and health maintenance and (ii)
the purpose of exploring human values, the philosophical underpinnings of
community service, and the ultimate meaning of life.
32. From Beginning July 1, 2000, through June 30, 2001and ending July 1, 2002,
tangible personal property purchased for use or consumption by a nonprofit corporation in Central Virginia, located within the
boundaries of the Eleventh Planning District established pursuant to
§15.2-4203, exempt from taxation under § 501 (c) (3) of the Internal
Revenue Code and organized to coordinate professionals, expertise, curricular
materials, funds and school personnel to (i) create educational programs that raise
community awareness regarding watershed health, (ii) collect data about the
watershed so as to help further soil, water and habitat conservation in the
community, and (iii) design replicable project models that can be of use to
rural Virginia's schools and communities, all through hands-on learning
experiences.
33. From Beginning July 1, 2000, through June 30, 2001and ending July 1, 2002,
tangible personal property purchased for use or consumption by a nonprofit organization located within the boundaries of the Fifteenth
Planning District established pursuant to § 15.2-4203, exempt from taxation
pursuant to § 501 (c) (3) of the Internal Revenue Code and organized for the
purpose of providing opportunities for international educational exchange for
foreign high school students to visit Virginia, and for Virginia high school
students to visit foreign countries.
§ 58.1-609.7. Medical-related exemptions.
The tax imposed by this chapter or pursuant to the authority granted in §§ 58.1-605 and 58.1-606 shall not apply to the following:
1. Medicines, drugs, hypodermic syringes, artificial eyes, contact lenses, eyeglasses, eyeglass cases and contact lens storage containers when distributed free of charge, all solutions or sterilization kits or other devices applicable to the wearing or maintenance of contact lenses or eyeglasses when distributed free of charge, and hearing aids dispensed by or sold on prescriptions or work orders of licensed physicians, dentists, optometrists, ophthalmologists, opticians, audiologists, hearing aid dealers and fitters, nurse practitioners, physician assistants, and veterinarians; controlled drugs purchased for use by a licensed physician, optometrist, licensed nurse practitioner, or licensed physician assistant in his professional practice, regardless of whether such practice is organized as a sole proprietorship, partnership or professional corporation, or any other type of corporation in which the shareholders and operators are all licensed physicians, optometrists, licensed nurse practitioners, or licensed physician assistants engaged in the practice of medicine, optometry, or nursing, but excluding nursing homes, clinics, and similar corporations not otherwise exempt under this section; medicines and drugs purchased for use or consumption by a licensed hospital; and samples of prescription drugs and medicines and their packaging distributed free of charge to authorized recipients in accordance with the Federal Food, Drug and Cosmetic Act (21 U.S.C.A. § 301 et seq., as amended). Any veterinarian dispensing or selling medicines or drugs on prescription shall be deemed to be the user or consumer of all such medicines and drugs.
2. Wheelchairs and parts therefor, braces, crutches, prosthetic devices, orthopedic appliances, catheters, urinary accessories, other durable medical equipment and devices, and related parts and supplies specifically designed for those products; and insulin and insulin syringes, and equipment, devices or chemical reagents which may be used by a diabetic to test or monitor blood or urine, when such items or parts are purchased by or on behalf of an individual for use by such individual. Durable medical equipment is equipment which (i) can withstand repeated use, (ii) is primarily and customarily used to serve a medical purpose, (iii) generally is not useful to a person in the absence of illness or injury, and (iv) is appropriate for use in the home.
3. Drugs and supplies used in hemodialysis and peritoneal dialysis.
4. Through June 30, 2001Ending July 1, 2003, tangible personal property for use
or consumption by a nonprofit hospital or a nonprofit licensed nursing home.
5. Through June 30, 2001Ending July 1, 2003, tangible personal property for use
or consumption by community health centers exempt from taxation under § 501 (c)
(3) of the Internal Revenue Code and established for the purpose of providing
health care services for areas of the Commonwealth containing a medically
underserved population as defined by 42 U.S.C. § 254 c (b) (3).
6. Special equipment installed on a motor vehicle when purchased by a handicapped person to enable such person to operate the motor vehicle.
7. Through June 30, 2001Ending July 1, 2003, tangible nonmedical personal
property purchased by a nonprofit organization organized exclusively for the
purpose of providing housing and ancillary assistance for individuals suffering
from leukemia or oncological diseases, for other ill individuals, and for the
families of such individuals during periods of medical treatment of such
individuals at any hospital in the Commonwealth.
8. Through June 30, 2001Ending July 1, 2003, tangible personal property
purchased by a voluntary health organization exempt from taxation under § 501
(c) (3) of the Internal Revenue Code and organized exclusively for the purpose of
providing direct therapeutic and rehabilitative services, such as speech
therapy, physical therapy, and camping and recreational activities, to the
children and adults of this Commonwealth regardless of the nature of their
disease or socioeconomic position.
9. Special typewriters and computers and related parts and supplies specifically designed for those products used by handicapped persons to communicate when such equipment is prescribed by a licensed physician.
10. Through June 30, 2001Ending July 1, 2003, tangible personal property
purchased for use or consumption by health maintenance organizations licensed
under Chapter 43 (§ 38.2-4300 et seq.) of Title 38.2 which are exempt from
taxation under § 501 (c) (3) of the Internal Revenue Code.
11. Through June 30, 2001Ending July 1, 2003, tangible personal property for
use or consumption by a nonprofit, nonstock corporation which is exempt from
taxation under § 501 (c) (3) of the Internal Revenue Code and which is
organized under the laws of the Commonwealth exclusively for the purpose of
conducting a clinic furnishing free health care services by licensed physicians
and dentists.
12. Through June 30, 2001Ending July 1, 2003, tangible personal property
purchased for use or consumption by any nonprofit hospital, cooperative or
nonprofit hospital corporation organized and operated for the sole purpose of
providing services exclusively to nonprofit hospitals. This exemption shall not
apply to any nonprofit hospital, cooperative or nonprofit hospital corporation
providing services of any kind or to any extent to other than nonprofit
hospitals.
13. From July 1, 1989, through June 30, 2001, tangible personal property purchased for use or consumption by a nonprofit high blood pressure center which is used exclusively to provide medical assistance to indigent persons diagnosed with hypertension.
14. From Beginning July 1, 1989, through June 30, 2001and ending July 1, 2003,
tangible personal property purchased for use or consumption by a tissue bank
exempt from taxation under § 501 (c) (3) of the Internal Revenue Code and
established for purposes of procuring, preserving, processing, allocating or
distributing bones, organs, blood, skin and other human tissue to licensed
physicians for clinical use.
15. a. Beginning July 1, 1998, (i) any nonprescription drugs and proprietary medicines purchased for the cure, mitigation, treatment, or prevention of disease in human beings and (ii) any samples of nonprescription drugs and proprietary medicines distributed free of charge by the manufacturer, including packaging materials and constituent elements and ingredients.
b. The terms "nonprescription drugs" and "proprietary medicines" shall be defined pursuant to regulations promulgated by the Department of Taxation. The exemption authorized in this subdivision shall not apply to cosmetics.
16. From Beginning July 1, 1994, through June 30, 2001and ending July 1, 2003,
tangible personal property purchased for use or consumption or sold by a
volunteer medical services organization exempt from taxation under § 501 (c)
(3) of the Internal Revenue Code and established to provide reconstructive surgery
and related health care to indigent children and young adults in developing
countries and the United States.
17. From Beginning July 1, 1995, through June 30, 2001and ending July 1, 2003,
tangible personal property purchased for use or consumption by a nonprofit
organization exempt from taxation under § 501 (c) (3) of the Internal Revenue
Code and organized exclusively for educational, scientific, and charitable purposes
relating to the promotion of health within the boundaries of the Eighth Planning
District established pursuant to § 15.2-4203, including (i) operating a medical
clinic which shall provide services without charge or shall charge less than
prevailing rates to those who are unable to obtain health care through
conventional means and (ii) educating and providing information to the general
public regarding the treatment and prevention of those conditions which
commonly affect the poor.
18. From Beginning July 1, 1995, through June 30, 2001and ending July 1, 2003,
equipment and supplies purchased for use or consumption by a nonprofit
charitable organization which is exempt from taxation under § 501 (c) (3) of
the Internal Revenue Code and which is organized and operated exclusively for the
purpose of providing charitable, long-distance, advanced life-support, air ambulance
services for low-income medical patients in the Commonwealth.
19. From July 1, 1995, through June 30, 2001, tangible personal property purchased for use or consumption by a nonprofit organization exempt from taxation under § 501 (c) (3) of the Internal Revenue Code, organized exclusively to provide medical and psychological evaluations and direct therapeutic and rehabilitative medical and psychological treatment and services to child-abuse victims within the boundaries of the Twenty-third Planning District established pursuant to § 15.2-4203.
20. Through Ending June 30, 2001, medical products and supplies, which are
otherwise taxable, such as bandages, gauze dressings, incontinence products and
wound-care products, when purchased by a Medicaid recipient through a
Department of Medical Assistance Services provider agreement.
21. From July 1, 1995, through June 30, 2001, tangible personal property purchased for use or consumption by an organization exempt from taxation under § 501 (c) (3) of the Internal Revenue Code and established to provide a comprehensive network of medical and psycho-social treatment to adults, on both an inpatient and outpatient basis, or to adolescent patients in a residential setting, within the boundaries of the Fifteenth Planning District established pursuant to § 15.2-4203.
22. From July 1, 1996, through June 30, 2001, tangible personal property purchased for use or consumption by an organization exempt from taxation under § 501 (c) (3) of the Internal Revenue Code and organized and operated primarily to benefit a medical college affiliated with a state university by providing support services to and conducting the professional practices of faculty members associated with such medical college.
23. From Beginning July 1, 1997, through June 30, 2001and ending July 1, 2003,
tangible personal property purchased for use or consumption by a nonprofit
organization exempt from taxation under § 501 (c) (3) of the Internal Revenue
Code and established at the initiative of the General Assembly and its Joint
Commission on Health Care to increase access to primary and preventive health care
for Virginia's uninsured and medically underserved citizens.
24. From Beginning July 1, 1997, through June 30, 2001and ending July 1, 2003,
tangible personal property purchased for use or consumption by an organization
exempt from taxation under § 501 (c) (3) of the Internal Revenue Code and
established to coordinate and facilitate the delivery of health care services
to the children, aged birth to six years, of families whose incomes fall below
the federal poverty level.
25. From Beginning July 1, 1997, through June 30, 2001and ending July 1, 2003,
tangible personal property purchased for use or consumption by an organization
exempt from taxation under § 501 (c) (3) of the Internal Revenue Code and
organized and operated to initiate, promote, assist, develop, maintain, and conduct,
directly or indirectly, studies, investigations and research relating to the
treatment and prevention of birth defects.
26. From Beginning July 1, 1997, through June 30, 2001and ending July 1, 2003,
tangible personal property purchased for use or consumption by a foundation
exempt from taxation under § 501 (c) (3) of the Internal Revenue Code and
established to promote quality health care and health care education in the Roanoke
Valley by promoting health care research, providing health care education, and
establishing scholarships for needy and deserving students who are pursuing
health care careers.
27. From Beginning July 1, 1997, through June 30, 2001and ending July 1, 2003,
tangible personal property purchased for use or consumption by an organization
exempt from taxation under § 501 (c) (3) of the Internal Revenue Code and
established to provide dental services within the boundaries of the Eighth Planning
District established pursuant to § 15.2-4203 at reduced rates to the indigent
by dentists and dental hygienists who volunteer their time.
28. From Beginning July 1, 1995, through June 30, 2001and ending July 1, 2003,
tangible personal property purchased for use or consumption by an organization
exempt from taxation under § 501 (c) (3) of the Internal Revenue Code and
established to provide patient, family and community education programs about
cancer as well as free community cancer screenings and to acquire, own and
operate an out-patient medical facility for the provision of radiation therapy
services to cancer patients.
29. From Beginning July 1, 1998, through June 30, 2001and ending July 1, 2003,
tangible personal property purchased for use or consumption by an organization
exempt from taxation under § 501 (c) (3) of the Internal Revenue Code and
established to provide support and assistance to primary and secondary victims
of Alzheimer's disease, their families, friends and communities; to facilitate
community education of the disease; and to support research into its
prevention.
30. From Beginning July 1, 1998, through June 30, 2001and ending July 1, 2003,
tangible personal property purchased for use or consumption by a corporation
exempt from taxation under § 501 (c) (3) of the Internal Revenue Code which is
organized exclusively to provide breast cancer support and outreach for the
medically underserved, including free mammography programs.
31. From Beginning July 1, 1998, through June 30, 2001and ending July 1, 2003,
tangible personal property purchased for use or consumption by a nonprofit
corporation organized under the laws of the Commonwealth which is exempt from
taxation under § 501 (c) (3) of the Internal Revenue Code and organized for the
purposes of developing a coordinated citizens' voluntary movement to work toward
improved care and treatment of persons affected with kidney disease, and
improving methods and services in research, prevention, detection, diagnosis
and treatment of kidney disease and disorders.
32. From Beginning July 1, 2000, through June 30, 2001and ending July 1, 2003,
tangible personal property purchased for use or consumption by a nonprofit
corporation which is exempt from taxation under § 501 (c) (3) of the Internal
Revenue Code and organized to address the nationwide shortage of transplantable
organs by promoting an increase in organ and tissue donation through campaigns
in national print and broadcast media and community-based programs designed to
educate the public about the virtues and benefits of organ and tissue donation.
33. From Beginning July 1, 2000, through June 30, 2001and ending July 1, 2003,
tangible personal property purchased for use or consumption by a nonprofit corporation which is exempt from federal income taxation
pursuant to § 501 (c) (3) of the Internal Revenue Code and organized to provide
medical services to individuals, regardless of economic status, with speech,
hearing and language disorders, including such services as, but not limited to,
evaluation, diagnosis and treatment.
34. From Beginning July 1, 2000, through June 30, 2001and ending July 1, 2003,
tangible personal property purchased for use or consumption by a nonprofit corporation located within the boundaries of the
Twenty-Third District established pursuant to § 15.2-4203, exempt from taxation
under § 501 (c) (3) of the Internal Revenue Code and organized to provide
support services to terminally ill persons and their caregivers, including but not
limited to, cancer information, bereavement care, transportation assistance, and
time out for family members.
35. From Beginning July 1, 2000, through June 30, 2001and ending July 1, 2003,
tangible personal property purchased for use or consumption by a corporation
exempt from taxation under § 501 (c) (3) of the Internal Revenue Code which is
located within the boundaries of the Eighth Planning District established pursuant
to § 15.2-4203 and organized to provide housing facilities and services
specially designed to meet the physical, social and employment needs of the
physically disabled and to promote their health, security and happiness in an effort
to assist them in achieving social and economic self-sufficiency.
36. Effective retroactive to August 1, 1995, through June 30, 2001and ending
July 1, 2003, tangible personal property purchased for use or consumption by a
nonprofit organization which is exempt from taxation under § 501 (c) (3) of the
Internal Revenue Code and organized to (i) foster the faith of students in
healthcare graduate studies on the campus of the Medical College of Virginia, (ii)
encourage and develop medical missions overseas, (iii) promote and support
volunteer services in medical and dental care for the needy and homeless, and
(iv) discourage out-of-wedlock teenage sexual activity.
§ 58.1-609.8. Nonprofit civic and community service exemptions.
The tax imposed by this chapter or pursuant to the authority granted in §§ 58.1-605 and 58.1-606 shall not apply to the following:
1. Through June 30, 2001Ending July 1, 2004, tangible personal property
purchased for use or consumption by or sold by a volunteer fire department or
volunteer rescue squad, an auxiliary or junior organization of such department
or squad not conducted for profit, a nonprofit association of which the regular
membership is composed of such volunteer fire departments or volunteer rescue
squads, and construction materials to be incorporated into realty when sold to
and used by such organization, rather than a contractor, in construction,
maintenance, or repair of any property of such organization.
2. Tangible personal property, except property used in any form for recording and reproducing services, purchased by nonprofit churches which are exempt from taxation under § 501 (c) (3) of the Internal Revenue Code, or whose real property is exempt from local taxation pursuant to the provisions of § 58.1-3606, for use (i) in religious worship services by a congregation or church membership while meeting together in a single location and (ii) in the libraries, offices, meeting or counseling rooms or other rooms in the public church buildings used in carrying out the work of the church and its related ministries, including kindergarten, elementary and secondary schools. The exemption for such churches shall also include baptistries; bulletins, programs, newspapers and newsletters which do not contain paid advertising and are used in carrying out the work of the church; gifts including food for distribution outside the public church building; and food, disposable serving items, cleaning supplies and teaching materials used in the operation of camps or conference centers by the church or an organization composed of churches that are exempt under this subdivision and which are used in carrying out the work of the church or churches.
3. a. Through Ending June 30, 2001, tangible personal property sold or leased
for use in nonprofit nutrition programs for the elderly qualifying under 42
U.S.C. § 3030e through 42 U.S.C. § 3030g, as amended, as administered by the
Virginia Department for the Aging, and the food and food products sold under such
programs to elderly persons and the food and food products sold by such program
participants to disabled or handicapped persons under the age of sixty.
b. From Beginning July 1, 1997, through June 30, 2001and ending July 1, 2004,
all other tangible personal property purchased by the area agencies on aging through programs administered by the Virginia Department
for the Aging.
4. Through June 30, 2001Ending July 1, 2004, tangible personal property bought,
sold or used by Virginia Federation of Humane Societies or any chartered,
nonprofit organization incorporated under the laws of this Commonwealth and
organized for the purpose of preventing cruelty to animals and promoting humane
care of animals, when such property is used for the operation of such
organizations or the construction or maintenance of animal shelters.
5. Tangible personal property withdrawn from inventory and donated to (i) an organization exempt from taxation under § 501 (c) (3) of the Internal Revenue Code or (ii) the Commonwealth, any political subdivision of the Commonwealth, or any school, agency or instrumentality thereof.
6. Through June 30, 2001Ending July 1, 2004, tangible personal property
purchased by an organization which is exempt from taxation under § 501 (c) (3)
of the Internal Revenue Code and which is organized primarily to distribute, during
the Christmas season, food, toys, and clothing to persons in financial need,
provided such tangible personal property is distributed at no cost to
financially needy persons.
7. Through June 30, 2001Ending July 1, 2004, tangible personal property,
including food and food products, purchased for use or consumption by a
residential youth shelter organization exempt from taxation under § 501 (c) (3)
of the Internal Revenue Code, provided such organization is organized exclusively
for maintaining and operating group homes for the shelter and care of abused and
neglected children in the Commonwealth on a long-term or short-term basis.
8. Through June 30, 2001Ending July 1, 2004, tangible personal property
purchased for use or consumption by an organization exempt from taxation under
§ 501 (c) (3) of the Internal Revenue Code and organized exclusively for the
purpose of providing education, training, services, and assistance in independent
living to foster care children and youth without families.
9. Through June 30, 2001Ending July 1, 2004, tangible personal property for use
or consumption by, sold by or donated to a food bank or organization exempt
from taxation pursuant to § 501 (c) (3) of the Internal Revenue Code and
organized exclusively for the distribution of foods to infants, the ill, or the
needy; the exemptions shall apply to each transaction in the chain of commerce
from manufacture to final disposition, provided that such food bank or
organization is not conducted for profit.
10. Through June 30, 2001Ending July 1, 2004, tangible personal property for
use or consumption by a licensed nonprofit assisted living facility as defined
in § 63.1-172 or a licensed nonprofit adult day-care center as defined in §
63.1-194.1.
11. a. From Beginning July 1, 1989, through June 30, 2001and ending July 1,
2004, tangible personal property purchased for use or consumption by or sold by
a nonstock, nonprofit charitable organization, exempt from taxation under § 501
(c) (3) of the Internal Revenue Code and from local real estate taxation, which is
organized exclusively to foster, sponsor and promote physical education, athletic
programs and contests for youths in the Commonwealth.
b. From Beginning July 1, 1997, through June 30, 2001and ending July 1, 2004,
tangible personal property purchased for use or consumption by a nonstock,
nonprofit charitable organization, exempt from taxation pursuant to § 501 (c)
(3) of the Internal Revenue Code and which is organized exclusively to foster,
sponsor and promote physical education, athletic programs and contests for
youths in the Fifth Planning District or Eleventh Planning District,
established pursuant to § 15.2-4203.
12. From Beginning July 1, 1989, through June 30, 2001and ending July 1, 2004,
tangible personal property purchased for use or consumption by a shelter for homeless individuals operated by an organization exempt
from taxation pursuant to § 501 (c) (3) of the Internal Revenue Code, or
tangible personal property purchased for use or consumption by a § 501 (c) (3)
organization that is organized exclusively for the purpose of providing food,
shelter, clothing or other items to homeless persons in the Commonwealth.
13. From Beginning July 1, 1989, through June 30, 2001and ending July 1, 2004,
tangible personal property purchased for use or consumption by an organization
exempt from taxation under § 501 (c) (3) of the Internal Revenue Code and
organized for the purpose of preparing and publishing a free travel guide for
handicapped travelers.
14. From Beginning July 1, 1989, through June 30, 2001and ending July 1, 2004,
tangible personal property purchased for use or consumption, or to be sold at retail, by any nonsectarian youth organization exempt
from taxation under § 501 (c) (3) of the Internal Revenue Code which is
organized for the purposes of the character development and citizenship training of
its members using the methods now in common use by Girl Scout or Boy Scout
organizations in Virginia.
15. From Beginning July 1, 1990, through June 30, 2001and ending July 1, 2004,
tangible personal property purchased for use or consumption by a nonprofit
organization which under contract with a municipality operates Head Start
programs, extended day-care programs, and a shelter for runaways.
16. From Beginning July 1, 1990, through June 30, 2001and ending July 1, 2004,
tangible personal property purchased for use or consumption by a nonstock, nonprofit charitable corporation exempt from taxation under
§ 501 (c) (3) of the Internal Revenue Code and from local property taxes and
organized and operated to offer social services, including, but not limited to,
aid or assistance to travelers who, for financial or other reasons, find
themselves stranded or otherwise in distress and in need of temporary
assistance (traveler's aid); family life education; assistance to persons
interested in the adoption of children or acting as foster care parents;
counseling to persons in financial need or distress and the provision of
services related thereto; counseling for individuals living with persons
afflicted with mental health problems or the mentally retarded, as well as
providing services directly to the mentally ill or mentally retarded; and
related social welfare activities.
17. From Beginning July 1, 1990, through June 30, 2001and ending July 1, 2004,
tangible personal property purchased for use or consumption by a nonstock, nonprofit charitable corporation exempt from taxation under
§ 501 (c) (3) of the Internal Revenue Code and organized and operated to offer
social services, including, but not limited to, transitional housing for
homeless individuals, employment counseling, placement and referral services to
persons in financial need, health-related assistance, child care for children
whose parents are either employed or enrolled in job training programs,
emergency assistance (including the provision of food) to persons in financial
need who may face eviction or termination of utility services, and related
social welfare activities.
18. From Beginning July 1, 1990, through June 30, 2001and ending July 1, 2004,
tangible personal property purchased for use or consumption by a nonprofit
organization exempt from taxation pursuant to § 501 (c) (3) of the Internal
Revenue Code and which provides equipment, furniture, motor vehicles, and other
types of tangible personal property to assist mentally retarded or mentally ill
citizens of the Commonwealth.
19. From Beginning July 1, 1991, through June 30, 2001and ending July 1, 2004,
tangible personal property purchased for use or consumption by a community
action agency as defined in § 2.1-588.
20. Effective retroactive to January 1, 1984, and through June 30, 2001and
ending July 1, 2004, tangible personal property for use or consumption, or
further distribution, or sold by an organization exempt from taxation under §
501 (c) (3) of the Internal Revenue Code and which is organized and operated
exclusively for the purposes of providing education, training, certification in
emergency cardiac care, research, and other related services to reduce disability
and death from cardiovascular diseases and stroke.
21. Effective retroactive to January 1, 1984, and through June 30, 2001and
ending July 1, 2004, tangible personal property for use or consumption, or
further distribution, or sold by an organization exempt from taxation under §
501 (c) (3) of the Internal Revenue Code and which is organized and operated
exclusively for the purpose of eliminating all lung disease, including asthma,
emphysema, lung cancer and pneumonia, through medical research, public education
focusing on disease prevention and education, patient education including
information on coping with lung disease, smoking and air pollution prevention,
and professional education and training.
22. Effective retroactive to January 1, 1984, and through June 30, 2001and
ending July 1, 2004, tangible personal property for use or consumption, or
further distribution, or sold by a statewide organization exempt from taxation
under § 501 (c) (3) of the Internal Revenue Code and which is organized and
operated exclusively for the purpose of eliminating diabetes through medical
research, public education focusing on disease prevention and education,
patient education including information on coping with diabetes, and
professional education and training.
23. Effective retroactive to January 1, 1984, and through June 30, 2001and
ending July 1, 2004, tangible personal property for use or consumption, or
further distribution, or sold by an organization exempt from taxation under §
501 (c) (3) of the Internal Revenue Code which is organized exclusively for the
purpose of eliminating cancer as a major health problem by preventing cancer,
saving lives from cancer, and diminishing suffering from cancer through
research, education and service.
24. From July 1, 1991, through June 30, 2001, tangible personal property purchased for use or consumption by a nonprofit organization exempt from taxation under § 501 (c) (3) of the Internal Revenue Code and organized exclusively for the purpose of promoting and supporting conservation and environmental issues throughout the Commonwealth by encouraging the protection and restoration of waters, wildlife and land; safeguarding the public health by eliminating pollution; nurturing and improving wildlife stocks; promoting the highest standards of sportsmanship and strengthening farmer-sportsmen understanding; and performing other environmental services.
25. From Beginning July 1, 1991, through June 30, 2001and ending July 1, 2004,
tangible personal property purchased for use or consumption by a nonprofit charitable organization which is exempt from taxation under
§ 501 (c) (3) of the Internal Revenue Code and which is organized exclusively
to provide immediate and affordable counseling, and regularly scheduled workshops to
address the psychological, educational, and professional concerns of women and
their families.
26. From Beginning July 1, 1991, through June 30, 2001and ending July 1, 2004,
tangible personal property purchased for use or consumption by an organization
exempt from taxation under § 501 (c) (3) of the Internal Revenue Code and which
is organized exclusively to advance the moral character of and to promote
sportsmanship, team spirit, fair play, honesty, and patriotism among youth by
providing and supervising clean and wholesome activities for the youth in
Appomattox County who participate in its programs.
27. From Beginning July 1, 1991, through June 30, 2001and ending July 1, 2004,
tangible personal property purchased and sold by a nonprofit organization
exempt from taxation under § 501 (c) (3) or (4) of the Internal Revenue Code,
organized exclusively to provide aid and assistance (i) to the blind or visually
impaired or for programs devoted to the prevention of the loss of eyesight; (ii) to
the deaf or hearing impaired; (iii) to drug abusers and for drug awareness
programs; (iv) to diabetics and for diabetes detection; and (v) for cultural
and educational opportunities for the musically talented boys and girls of the
Commonwealth, for use in fund-raising activities, provided the net proceeds
(gross receipts less expenses) from such sales are contributed directly to or
used to fund the charitable purposes for which the organization is organized.
28. From Beginning July 1, 1991, through June 30, 2001and ending July 1, 2004,
tangible personal property purchased for use or consumption in the performance
of emergency services by Radio Emergency Associated Communications Teams which
are nonprofit organizations that operate and maintain public service
communications and provide emergency services to motorists and their local
communities.
29. From Beginning July 1, 1995, through June 30, 2001and ending July 1, 2004,
tangible personal property purchased for use or consumption by a nonprofit
organization exempt from taxation under § 501 (c) (3) of the Internal Revenue
Code, organized for the purpose of providing child-care scholarships for needy
families with proceeds from the sale of donated clothing, accessories, and
children's toys, within the boundaries of the Tenth Planning District established
pursuant to § 15.2-4203.
30. From Beginning July 1, 1995, through June 30, 2001and ending July 1, 2004,
tangible personal property purchased for use or consumption by a nonprofit
organization exempt from taxation under § 501 (c) (3) of the Internal Revenue
Code, organized exclusively to provide aid and assistance to any person within
the boundaries of the Twenty-third Planning District established pursuant to §
15.2-4203 between age sixteen and sixty-five who has life-controlling problems with
drugs, alcohol, or crime through the following programs: (i) outreach and
concerts at the prevention level; (ii) concerned counseling at the intervention
level; and (iii) "in-house" treatment and care at the residential level.
31. From Beginning July 1, 1995, through June 30, 2001and ending July 1, 2004,
tangible personal property sold by an organization exempt from taxation under §
501 (c) (3) of the Internal Revenue Code and organized for the purpose of providing
food packages at a reduced price through host organizations (i.e., churches,
community centers, senior centers, medical centers, Head Start programs) to
individuals who agree to perform community service.
32. From Beginning July 1, 1995, through June 30, 2001and ending July 1, 2004,
tangible personal property purchased for use or consumption by organizations
exempt from taxation under § 501 (c) (4) of the Internal Revenue Code (i) which
are local chapters of a nonprofit national volunteer organization with chapters in
at least fifteen states that was founded in the Commonwealth prior to 1950 and is
exempt from taxation under § 501 (c) (4) of the Internal Revenue Code and (ii)
whose purposes are to improve their communities through public works, fund raisers,
and donations to other community groups.
33. From Beginning July 1, 1995, through June 30, 2001and ending July 1, 2004,
tangible personal property purchased for use or consumption by a nonprofit
family service organization exempt from taxation under § 501 (c) (3) of the
Internal Revenue Code and organized (i) to preserve, strengthen and promote
healthy family life, to prevent individual and family breakdown, and to address
other human service needs; (ii) to help solve the problems created by
homelessness, substance abuse, dysfunctional families and cultural diversity
through family and multicultural counseling, neighborhood development, college
intern training, special foster care and housing services; (iii) to assist
families in crisis, homeless youth and the elderly by providing a variety of
social services such as services on behalf of children in their own homes,
group programs for predelinquent and delinquent youths, individual and family
counseling, family life education, and financial assistance and legal aid; or
(iv) to provide services to families including professional counseling, home
care aid, treatment for domestic violence, and casework services for older
adults.
34. From Beginning July 1, 1995, through June 30, 2001and ending July 1, 2004,
lodging and meals for athletes, volunteers, and staff paid by, and tangible personal property purchased for use or consumption by a
nonprofit organization exempt from taxation under § 501 (c) (3) or (4) of the
Internal Revenue Code and organized exclusively to provide year-round sports
training and athletic competition in a variety of Olympic-type sports for
persons in Virginia with mental retardation, age five and older, at no cost to
the athlete.
35. From Beginning July 1, 1995, through June 30, 2001and ending July 1, 2004,
tangible personal property purchased for use or consumption by an organization
exempt from taxation under § 501 (c) (3) of the Internal Revenue Code and
organized and operated exclusively to foster, sponsor and promote sportsmanship,
recreation, and health through athletic programs and contests for youths within
the boundaries of the Fifteenth Planning District established pursuant to §
15.2-4203.
36. From Beginning July 1, 1995, through June 30, 2001and ending July 1, 2004,
tangible personal property purchased for use or consumption by a nonprofit
organization exempt from taxation under § 501 (c) (3) of the Internal Revenue
Code and organized to provide individuals within the boundaries of the Twenty-third
Planning District established pursuant to § 15.2-4203 who have disabling
conditions with access to, support and assistance in the use of, and
information concerning state-of-the-art technology in order to maximize their
potential independence in their community; to maintain a computer technology
information and lending library; to offer information and assistance on the use
of technology in transition planning and independent living; and to conduct
workshops and presentations on the uses of computer-related technology.
37. From Beginning July 1, 1995, through June 30, 2001and ending July 1, 2004,
tangible personal property purchased for use or consumption by an organization
which is exempt from taxation under § 501 (c) (3) of the Internal Revenue Code
and which is organized exclusively to provide a voice in court for abused and
neglected children through volunteer court-appointed special advocates.
38. From July 1, 1995, through June 30, 2001, tangible personal property purchased for use or consumption by a nonprofit organization exempt from taxation under § 501 (c) (3) of the Internal Revenue Code and organized to provide emergency food and supplies for a limited period of time to needy recipients within the boundaries of the Nineteenth Planning District established pursuant to § 15.2-4203.
39. From Beginning July 1, 1996, through June 30, 2001and ending July 1, 2004,
tangible personal property purchased for use or consumption by a nonprofit
organization exempt from taxation under § 501 (c) (3) of the Internal Revenue
Code and organized exclusively to conduct annual fund-raising campaigns for the
direct benefit of nonprofit member agencies.
40. From Beginning July 1, 1995, through June 30, 2001and ending July 1, 2004,
food, food products, and services sold to residents under a Department of Housing and Urban Development-approved meal plan by a
nonprofit organization exempt from taxation under § 501 (c) (3) of the Internal
Revenue Code and receiving federal grant assistance under the Department of Housing
and Urban Development Section 8 programs and from July 1, 1998, through June 30,
1999, tangible personal property purchased for use or consumption by a
nonprofit organization exempt from taxation under § 501 (c) (3) of the Internal
Revenue Code and receiving federal grant assistance under the Department of Housing
and Urban Development Section 8 programs.
41. From Beginning July 1, 1995, through June 30, 2001and ending July 1, 2004,
tangible personal property purchased for use or consumption by a nonprofit
organization exempt from taxation under § 501 (c) (3) or (4) of the Internal
Revenue Code and organized exclusively to provide a unique one-to-one
relationship for at-risk children, ages five through eighteen, living in
single-parent homes, by matching them with adult volunteers who provide them
with support, guidance, and friendship while addressing their social,
emotional, and academic needs.
42. From July 1, 1995, through June 30, 2001, tangible personal property purchased for use or consumption by any nonsectarian organization exempt from taxation under § 501 (c) (3) of the Internal Revenue Code which is organized exclusively for the purpose of providing education, training, services, assistance, and support to elementary and secondary educational institutions, using the methods now in common use by parents and teachers organizations throughout the Commonwealth.
43. From Beginning July 1, 1995, through June 30, 2001and ending July 1, 2004,
tangible personal property purchased for use or consumption by an organization
exempt from taxation under § 501 (c) (3) of the Internal Revenue Code and which
is organized exclusively to promote athletic programs, clinics, and organized
sporting events and to provide opportunities for education, physical education,
and the practice of sportsmanship through these programs to improve the quality
of life for residents of the Commonwealth who are dependent on the use of
wheelchairs for mobility.
44. From Beginning July 1, 1995, through June 30, 2001and ending July 1, 2004,
tangible personal property purchased for use or consumption by a nonprofit
organization exempt from taxation under § 501 (c) (3) or (4) of the Internal
Revenue Code and organized exclusively to provide independent living skills
training, peer counseling, advocacy, information and referral, and other independent
living services to individuals with physical and mental disabilities in
Virginia, including the provision of (i) direct services to individuals with
severe disabilities which result in a greater level of independence and
community integration and (ii) services in the community which result in
greater awareness of disability issues, physical and programmatic
accessibility, and systems change.
45. From Beginning July 1, 1995, through June 30, 2001and ending July 1, 2004,
tangible personal property purchased for use or consumption by a nonprofit
organization exempt from taxation under § 501 (c) (3) of the Internal Revenue
Code which is organized exclusively to provide a nondenominational religious
outreach program by lending or donating written material and audio or video tapes,
at no cost to the recipient.
46. From July 1, 1995, through June 30, 2001, tangible personal property purchased for use or consumption by an organization exempt from taxation under § 501 (c) (3) of the Internal Revenue Code and established to promote character development and citizenship training for youth within the boundaries of the Fifth Planning District established pursuant to § 15.2-4203 by providing a supervised physical education program through softball teams and leagues.
47. From July 1, 1995, through June 30, 2001, tangible personal property purchased for use or consumption by a nonprofit organization exempt from taxation under § 501 (c) (3) of the Internal Revenue Code and organized to provide needy individuals with financial assistance for rent and mortgage payments, utilities payments, medical bills, and some home repair within the boundaries of the Eighteenth Planning District established pursuant to § 15.2-4203.
48. From Beginning July 1, 1995, through June 30, 2001and ending July 1, 2004,
tangible personal property purchased for use or consumption by a nonprofit
organization exempt from taxation under § 501 (c) (3) of the Internal Revenue
Code and organized to repair or rehabilitate homes owned and occupied by low-income
persons who could not otherwise afford to finance the rehabilitation or repair
of their homes within the boundaries of the Eighteenth Planning District
established pursuant to § 15.2-4203.
49. From July 1, 1995, through June 30, 2001, tangible personal property purchased for use or consumption, or further distribution, by an organization exempt from taxation under § 501 (c) (3) of the Internal Revenue Code and which is organized and operated exclusively for the purposes of (i) preparing students for agricultural careers in marketing, processing, communications, education, horticulture, production, natural resources, forestry and agribusiness, including plant and animal sciences; (ii) applying such knowledge and skills in a supervised setting either at home or a part-time workplace; and (iii) providing opportunities to students on the national, state, and local levels to improve their leadership abilities and test their agricultural skills.
50. From July 1, 1995, through June 30, 2001, tangible personal property and services purchased for an annual fundraising reception by a nonprofit organization exempt from taxation under § 501 (c) (3) of the Internal Revenue Code and organized to provide funds for the benefit of various charities, including but not limited to the Cystic Fibrosis Foundation, The Ronald McDonald House, The Leukemia Society, the Don Shula Foundation, Inc., and Children's National Medical Center's National SAFE KIDS Campaign.
51. From Beginning July 1, 1995, through June 30, 2001and ending July 1, 2004,
tangible personal property purchased for use or consumption by a nonprofit charitable organization which is exempt from taxation under
§ 501 (c) (3) of the Internal Revenue Code and which is organized and operated
exclusively for the purpose of providing assistance to individuals suffering
from multiple sclerosis in the Commonwealth and to the families of such
individuals, and for research relating to the prevention and treatment of
multiple sclerosis.
52. From Beginning July 1, 1995, through June 30, 2001and ending July 1, 2004,
tangible personal property purchased for use or consumption by a nonprofit
organization exempt from taxation pursuant to § 501 (c) (3) of the Internal
Revenue Code and located in a city having a population of no less than 66,000 and no
greater than 67,000 which is organized exclusively to provide no more than one
meal per day to the needy or underprivileged, provided such meals are
distributed without cost.
53. From Beginning July 1, 1995, through June 30, 2001and ending July 1, 2004,
tangible personal property purchased for use or consumption by an organization
exempt from taxation under § 501 (c) (3) of the Internal Revenue Code and
organized exclusively to advocate, plan, and develop programs and services within
the boundaries of the Third Planning District established pursuant to §
15.2-4203 that help persons with disabilities reach their maximum level of personal
independence by educating the public, promoting the needs and rights of persons with
disabilities, and helping such persons attain their potential for independent
living.
54. From Beginning July 1, 1995, through June 30, 2001and ending July 1, 2004,
food and other tangible personal property purchased in connection with program activities by an organization exempt from taxation
under § 501 (c) (3) of the Internal Revenue Code and organized exclusively for
the purpose of operating and maintaining a summer recreational camp and related
facilities for use by mentally handicapped citizens of the Commonwealth within the
boundaries of the Eleventh Planning District established pursuant to §
15.2-4203.
55. Effective retroactive to January 1, 1995, through June 30, 2001, tangible personal property purchased for use or consumption by, or sold by, a nonprofit charitable organization exempt from taxation under § 501 (c) (3) of the Internal Revenue Code and organized and operated primarily to restore, cultivate, and enhance wilderness lands and wildlife habitat, including water resources, within Virginia and to educate and foster good relations between all citizens of the Commonwealth regarding the restoration of damaged lands.
56. From Beginning July 1, 1995, through June 30, 2001and ending July 1, 2004,
tangible personal property purchased for use or consumption by an organization
which is exempt from taxation under § 501 (c) (3) of the Internal Revenue Code
and which is organized exclusively for the purpose of providing counseling,
education, and supportive services on a community-wide basis to help solve family
and personal problems within the boundaries of the Eleventh Planning District
established pursuant to § 15.2-4203.
57. From Beginning July 1, 1995, through June 30, 2001and ending July 1, 2004,
tangible personal property purchased for use or consumption by a nonprofit
charitable organization exempt from taxation under § 501 (c) (3) of the
Internal Revenue Code and organized and operated primarily to offer to those in
need, the following: to construct, develop, acquire, renovate, manage, maintain and
operate low-income housing for persons of limited financial means, qualified
housing for mentally and physically disabled persons, and qualified housing for
elderly persons within the boundaries of the Eighth Planning District
established pursuant to § 15.2-4203, all as provided under the Internal Revenue
Code and interpretations thereof.
58. From Beginning July 1, 1995, through June 30, 2001and ending July 1, 2004,
tangible personal property purchased for use or consumption by a nonprofit,
nonstock corporation which is exempt from taxation under § 501 (c) (3) of the
Internal Revenue Code and which is organized under the laws of the Commonwealth
primarily for the purpose of providing rehabilitation services, training,
employment, referral services, and opportunities for personal growth to
disabled and disadvantaged individuals within the boundaries of the Fifth,
Twelfth, Fifteenth, Sixteenth, and Twenty-third Planning Districts established
pursuant to § 15.2-4203, and providing to communities in such areas
consultation services as to the rights of the disabled and disadvantaged.
59. From Beginning July 1, 1995, through June 30, 2001and ending July 1, 2004,
tangible personal property purchased for use or consumption by a corporation organized under the laws of the Commonwealth which is
exempt from taxation under § 501 (c) (3) of the Internal Revenue Code and which
is organized exclusively for the purpose of providing low-income and moderate-income
working families within the boundaries of the Twenty-third Planning District
established pursuant to § 15.2-4203 with quality care for children through the
sponsorship of (i) training, technical assistance, mentoring, and support services
to the early childhood community; (ii) state-licensed, nationally accredited model
early childhood centers; (iii) a U.S. Department of Agriculture Child Care and
Adult Food Program for meals served to children by area home-based providers;
and (iv) child-care referral programs.
60. From Beginning July 1, 1995, through June 30, 2001and ending July 1, 2004,
tangible personal property purchased for use or consumption by a nonprofit,
volunteer-staffed organization exempt from taxation under § 501 (c) (3) of the
Internal Revenue Code and organized for the exclusive purpose of supporting
community action activities, including housing and fuel assistance, job
counseling, youth service opportunities, and other community-oriented
charitable activities within the boundaries of the Eighth Planning District
established pursuant to § 15.2-4203.
61. From Beginning July 1, 1995, through June 30, 2001and ending July 1, 2004,
tangible personal property purchased for use or consumption by an organization
which is exempt from taxation under § 501 (c) (3) of the Internal Revenue Code
and which is organized exclusively for the purpose of providing counseling for
individuals and families within the boundaries of the Twenty-first Planning District
established pursuant to § 15.2-4203, including group counseling, family life
education programs and workshops, consumer credit counseling, and employee
assistance, but excluding problems related to chronic mental illness.
62. From Beginning July 1, 1995, through June 30, 2001and ending July 1, 2004,
tangible personal property purchased for use or consumption by a nonprofit
charitable organization exempt from taxation under § 501 (c) (3) of the
Internal Revenue Code and organized and operated within Virginia exclusively to
develop and operate permanent housing and to provide supportive residential mental
health services for homeless persons and other adult persons with serious and
persistent mental illnesses, in accordance with § 231 of the National Housing
Act, as amended, within the boundaries of the Eighth Planning District established
pursuant to § 15.2-4203.
63. From Beginning July 1, 1995, through June 30, 2001and ending July 1, 2004,
tangible personal property purchased for use or consumption by an organization
which is exempt from taxation under § 501 (c) (3) of the Internal Revenue Code
and which is organized for the primary purpose of distributing food, clothing,
medicines and other necessities of life to, and providing shelter for, needy persons
in the United States and throughout the world.
64. From Beginning July 1, 1995, through June 30, 2001and ending July 1, 2004,
tangible personal property purchased for use or consumption by an organization
exempt from taxation under § 501 (c) (3) of the Internal Revenue Code which is
organized exclusively for the care, support, and strengthening of children and
families and provides certain services and programs, including special education,
individual and family counseling, conflict mediation, prenatal counseling,
adoptive placements, postadoption services, in-home services, therapeutic
foster care, residential treatment, and independent living, within the
boundaries of the Fifteenth Planning District established pursuant to §
15.2-4203.
65. From Beginning July 1, 1997, through June 30, 2001and ending July 1, 2004,
tangible personal property purchased for use or consumption by an organization
exempt from taxation under § 501 (c) (3) of the Internal Revenue Code which is
organized exclusively for the purpose of rendering mutual aid to sick, disabled and
needy members and their families; promoting social and intellectual activities among
its members and their families; and promoting and conducting educational,
charitable, religious, social welfare and public relief work.
66. From Beginning July 1, 1997, through June 30, 2001and ending July 1, 2004,
tangible personal property purchased for use or consumption by a
military-related foundation exempt from taxation under § 501 (c) (3) of the
Internal Revenue Code which is organized to collect toys for needy children to be
distributed during the Christmas season.
67. From Beginning July 1, 1997, through June 30, 2001and ending July 1, 2004,
tangible personal property purchased for use or consumption by an organization
exempt from taxation under § 501 (c) (3) of the Internal Revenue Code which is
organized to work with young people, ages eight to eighteen, and adults, in
solution-focused, youth development programs which help young people contribute
positively to their own health and creativity and to the quality of life in
their community.
68. From July 1, 1997, through June 30, 2001, tangible personal property purchased for use or consumption by an organization exempt from taxation under § 501 (c) (3) of the Internal Revenue Code which is organized to provide a disciplined, spiritual environment through a nonprofit half-way house for nonviolent offenders being discharged or diverted from prisons.
69. From July 1, 1997, through June 30, 2001, tangible personal property purchased for use or consumption by an organization exempt from taxation under § 501 (c) (3) of the Internal Revenue Code which is organized exclusively for the purpose of providing free educational services to the public regarding the preservation and protection of the Shenandoah River.
70. From Beginning July 1, 1997, through June 30, 2001and ending July 1, 2004,
tangible personal property purchased for use or consumption by a nonprofit corporation which is exempt from federal income taxation
pursuant to § 501 (c) (3) of the Internal Revenue Code and is organized for the
purpose of repairing or rehabilitating homes owned and occupied by low-income,
elderly or disabled persons who could not otherwise afford to finance the
repair or rehabilitation of their homes within the boundaries of the Eighth
Planning District established pursuant to § 15.2-4203.
71. From Beginning July 1, 1997, through June 30, 2001and ending July 1, 2004,
tangible personal property purchased for use or consumption or sold by a
nonprofit corporation which is exempt from federal income taxation pursuant to
§ 501 (c) (3) of the Internal Revenue Code and is organized exclusively for the
purpose of providing support to public libraries.
72. From Beginning July 1, 1997, through June 30, 2001and ending July 1, 2004,
tangible personal property purchased for use or consumption by an organization
exempt from taxation under § 501 (c) (3) of the Internal Revenue Code which is
organized exclusively for the purpose of providing residential and housing
facilities to those individuals who need assistance and support in adjusting to
their environment, including individuals with mental retardation, mental
illness and emotional disturbance and which is located in any county utilizing
the county manager form of government.
73. From Beginning July 1, 1997, through June 30, 2001and ending July 1, 2004,
tangible personal property purchased for use or consumption by an organization
exempt from taxation under § 501 (c) (3) of the Internal Revenue Code which is
organized exclusively for the purpose of providing financial help for housing,
medical and dental, transportation and utility expenses, to individuals and families
who find themselves in a sudden financial crisis and which is located in any
county utilizing the county manager form of government.
74. From Beginning July 1, 1997, through June 30, 2001and ending July 1, 2004,
tangible personal property purchased for use or consumption by an organization
exempt from taxation under § 501 (c) (3) of the Internal Revenue Code which is
organized to develop devotional and study materials of a religious nature, to help
establish Bible study classes and to train leaders for and coordinate the operation
of such classes.
75. From July 1, 1997, through June 30, 2001, tangible personal property purchased for use or consumption by an organization exempt from taxation under § 501 (c) (4) of the Internal Revenue Code which is organized to maintain 4.9 miles of public roads for safe access by the public to a state river, a national forest and two public lots located in a vacation subdivision.
76. From Beginning July 1, 1997, through June 30, 2001and ending July 1, 2004,
tangible personal property purchased for use or consumption by an organization
which is exempt from taxation under § 501 (c) (3) of the Internal Revenue Code
and which is organized for the exclusive purpose of operating a long-term
residential drug and alcohol treatment program, featuring drug and family
counseling, twelve-step programs, academic education and religious development,
for young men ages thirteen through seventeen.
77. From Beginning July 1, 1997, through June 30, 2001and ending July 1, 2004,
tangible personal property purchased for use or consumption by a nonprofit corporation organized under the laws of the Commonwealth
and exempt from taxation under § 501 (c) (3) of the Internal Revenue Code whose
purposes include (i) maintaining links with all Jewish people; (ii) enriching the
life of the Jewish community; (iii) raising and allocating funds for the
support of Jewish needs; (iv) providing central planning, coordination,
administration, and delivery of local Jewish communal services; (v) expending
or distributing funds for charitable, educational, religious, or other
purposes; (vi) cooperating with and assisting non-Jewish agencies with similar
charitable and educational purposes; (vii) expending or distributing funds for
charitable, educational, religious or other purposes described in § 170 (c) (1)
and (2) (B) of the Internal Revenue Code; and (viii) maintaining and supporting a
positive and successful Jewish Community Center.
78. From Beginning July 1, 1997, through June 30, 2001and ending July 1, 2004,
tangible personal property purchased for use or consumption by an all-volunteer
organization exempt from taxation under § 501 (c) (3) of the Internal Revenue
Code which is organized to raise funds in order to improve the recreation and living
facilities of a training center whose residents have special needs.
79. From Beginning July 1, 1997, through June 30, 2001and ending July 1, 2004,
tangible personal property purchased for use or consumption by an all-volunteer
organization exempt from taxation under § 501 (c) (3) of the Internal Revenue
Code which is organized exclusively to preserve, protect and encourage the wise
use of a forty-mile swamp wilderness.
80. From Beginning July 1, 1997, through June 30, 2001and ending July 1, 2004,
tangible personal property purchased for use or consumption by an organization
exempt from taxation under § 501 (c) (3) of the Internal Revenue Code which is
organized to give moral support to families and friends of individuals with autism,
to provide financial support to children with autism in order for them to
attend special summer programs and to maintain a lending library of books,
pamphlets and video tapes on issues related to autism and similar disorders.
81. From Beginning July 1, 1997, through June 30, 2001and ending July 1, 2004,
tangible personal property purchased for use or consumption by an organization
exempt from taxation under § 501 (c) (3) of the Internal Revenue Code which is
organized exclusively to provide support to persons with mental retardation by
providing recreation, advocacy, information, and other forms of assistance
within the boundaries of the Sixteenth Planning District established pursuant
to § 15.2-4203.
82. From Beginning July 1, 1997, through June 30, 2001and ending July 1, 2004,
tangible personal property purchased for use or consumption by an organization
exempt from taxation under § 501 (c) (3) of the Internal Revenue Code which is
organized exclusively for the purpose of dispensing clothing to needy individuals,
emergency victims, shelter residents and low-income school children.
83. From July 1, 1997, through June 30, 2001, tangible personal property purchased for use or consumption by an organization exempt from taxation under § 501 (c) (3) of the Internal Revenue Code which is organized exclusively to provide an amateur hockey program for young people, to promote the development of hockey as a participation and spectator sport, and to assist the member players in character development by encouraging the ideals of sportsmanship, fair play, and team work.
84. From Beginning July 1, 1997, through June 30, 2001and ending July 1, 2004,
tangible personal property purchased for use or consumption by a nonprofit corporation organized under the laws of the Commonwealth
which is exempt from federal income taxation pursuant to § 501 (c) (3) of the
Internal Revenue Code, was organized prior to 1969 for the purpose of providing
child day care services to low-income working families, and provides meals, dental
care, and early intervention services for at-risk children.
85. From Beginning July 1, 1997, through June 30, 2001and ending July 1, 2004,
tangible personal property purchased for use or consumption by an organization
exempt from taxation under § 501 (c) (3) of the Internal Revenue Code which is
a network of congregations, agencies and community organizations with programs
that provide support assistance, education and referral to people with
physical, mental and social needs by trained and supportive volunteers.
86. From Beginning July 1, 1997, through June 30, 2001and ending July 1, 2004,
tangible personal property purchased for use or consumption, or further distribution by a nonprofit organization exempt from taxation
under § 501 (c) (3) of the Internal Revenue Code which is organized exclusively
for the purpose of reducing crime in the Commonwealth by providing cash rewards
to anonymous callers who supply information that leads law-enforcement
officials to effect the arrest and indictment of criminals, the capture of
wanted persons, or the recovery of illegal drugs or stolen property.
87. From July 1, 1997, through June 30, 2001, tangible personal property purchased for use or consumption by a nonprofit corporation which is exempt from federal income taxation pursuant to § 501 (c) (3) of the Internal Revenue Code and is organized for the purpose of operating a summer camp for disadvantaged children ages nine through twelve without charge to the attendees or their families.
88. From Beginning July 1, 1997, through June 30, 2001and ending July 1, 2004,
tangible personal property purchased for use or consumption by an organization
exempt from taxation under § 501 (c) (3) of the Internal Revenue Code which is
organized to (i) conduct campaigns; (ii) solicit, collect, receive, hold,
administer, expend, convey and otherwise dispose of funds, real and personal
property, and the income and proceeds therefrom, for the support of the United
Jewish Appeal, Inc.; and (iii) support such local and other Jewish religious,
charitable, philanthropic, scientific and educational purposes and such
agencies, organizations and institutions as may be approved by the board of
directors or executive committee.
89. From July 1, 1997, through June 30, 2001, tangible personal property purchased or leased for use or consumption by a nonprofit corporation organized under the laws of the Commonwealth which is exempt from federal income taxation pursuant to § 501 (c) (3) of the Internal Revenue Code and operated for the purposes of (i) advancing a common, environmentally sound vision for Virginia; (ii) coordinating a network among member organizations; (iii) providing information to its member organizations and to Virginia citizens on environmental and conservation issues; (iv) conducting and promoting research and study of environmental problems and promulgating the results thereof; and (v) promoting and supporting sound environmental protection policies.
90. From Beginning July 1, 1997, through June 30, 2001and ending July 1, 2004,
tangible personal property purchased for use or consumption by an organization
exempt from federal income taxation pursuant to § 501 (c) (3) of the Internal
Revenue Code which is organized to provide supervised housing and residential
support services to low-income, mentally and physically disabled individuals.
91. From Beginning July 1, 1997, through June 30, 2001and ending July 1, 2004,
tangible personal property purchased for use or consumption by a nonprofit organization exempt from federal income taxation pursuant
to § 501 (c) (3) of the Internal Revenue Code which is organized for the
purpose of granting wishes to children with life-threatening illnesses.
92. From Beginning July 1, 1997, through June 30, 2001and ending July 1, 2004,
tangible personal property purchased for use or consumption by an organization
exempt from taxation under § 501 (c) (3) of the Internal Revenue Code which is
organized to provide emergency financial assistance for rent, utilities, food,
prescriptions and transportation to those individuals at the poverty level or below
based on the U.S. poverty guidelines; to teach reading through its literacy
program to adults and families; and to teach parenting skills through its
parenting program.
93. From Beginning July 1, 1997, through June 30, 2001and ending July 1, 2005,
tangible personal property purchased for use or consumption by a nonprofit
corporation organized under the laws of the Commonwealth which is exempt from
federal income taxation pursuant to § 501 (c) (3) of the Internal Revenue Code,
is operated exclusively for the purpose of providing food, furniture, rent
assistance, transportation, and day-care services to low-income families, and
is located in any county operating under the urban county executive form of
government.
94. From July 1, 1997, through June 30, 2001, tangible personal property purchased for use or consumption by a nonprofit organization which is exempt from federal income taxation pursuant to § 501 (c) (3) of the Internal Revenue Code, and is organized for the purpose of helping girls of all backgrounds to grow and work together in a climate of freedom and harmony; to find their own identity, develop their potential, and achieve a sense of responsibility to family, community, country, and world; and to live and develop creatively in a democratic society in a continuously changing world, through year-round daily programming for school age girls.
95. FromBeginning July 1, 1997, through and ending June 30, 2001 July 1, 2005,
tangible personal property purchased for use or consumption by a nonprofit
organization which is exempt from federal income taxation pursuant to § 501 (c)
(3) of the Internal Revenue Code and from local property taxation, and is organized
for the purpose of providing people with disabilities the assistance and support
necessary to enable them to live valued lives in the community by providing
twenty-four hour living assistance directly to Virginia citizens through
residential arrangements, training and supervision.
96. From July 1, 1997, through June 30, 2001, tangible personal property purchased for use or consumption by, or sold by, a nonprofit volunteer organization which is exempt from federal income taxation pursuant to § 501 (c) (3) of the Internal Revenue Code and is organized for the purpose of providing support services at no cost to Al-Anon family groups and to families and friends of alcoholics within the Commonwealth, including operating an information clearinghouse, staffing a volunteer telephone hotline, providing speakers and literature to promote public awareness of alcoholism, and coordinating Al-Anon public service activities for the general public, schools, hospitals, churches, professional community, and industry.
97. From Beginning July 1, 1998, through June 30, 2001and ending July 1, 2005,
tangible personal property purchased for use or consumption by a nonprofit
organization which is exempt from federal income taxation pursuant to § 501 (c)
(3) of the Internal Revenue Code and is organized for the purposes of promoting
gardening among amateurs; protecting the Commonwealth's native trees, wildflowers,
and birds; encouraging conservation of our natural resources; promoting civic
planting; encouraging roadside beautification; and assisting in the restoration
and preservation of historic gardens in the Commonwealth.
98. From Beginning July 1, 1998, through June 30, 2001and ending July 1, 2005,
tangible personal property purchased for use or consumption by a nonprofit corporation which is exempt from federal income taxation
pursuant to § 501 (c) (3) of the Internal Revenue Code and is organized
exclusively to support and strengthen the family unit by working to improve
living conditions and to provide meaningful activities for children and greater
educational opportunities in a positive, constructive and structured
environment through daycare, educational programs, home nursing care, grant
programs, job counseling and job skills improvement programming.
99. From Beginning July 1, 1998, through June 30, 2001and ending July 1, 2005,
tangible personal property purchased for use or consumption by a nonprofit volunteer organization which is exempt from federal income
taxation pursuant to § 501 (c) (4) of the Internal Revenue Code and is
organized for the purpose of sponsoring activities which provide for assistance to
young people and the elderly, conservation of natural resources, development of
community facilities and creation of international understanding and goodwill.
100. From July 1, 1998, through June 30, 2001, tangible personal property purchased for use or consumption by a nonprofit organization which is exempt from federal income taxation pursuant to § 501 (c) (3) of the Internal Revenue Code and is organized primarily for the purpose of rehabilitating and educating adolescents in the areas of alcohol and drug abuse by providing shelter, nutrition, and medical, emotional and academic services twenty-four hours a day.
101. From Beginning July 1, 1998, through June 30, 2001and ending July 1, 2005,
tangible personal property purchased for use or consumption by a nonprofit volunteer organization which is exempt from federal income
taxation pursuant to § 501 (c) (3) of the Internal Revenue Code and is
organized for the purpose of promoting conservation of marine resources and coastal
wildlife through education and volunteer projects, including but not limited to
conducting seminars for dive clubs and publishing a newsletter.
102. From July 1, 1998, through June 30, 2001, tangible personal property purchased for use or consumption by an organization exempt from taxation under § 501 (c) (3) of the Internal Revenue Code which is organized exclusively to promote better understanding of math, science and technology through robotics education and to advance the state of assistive technology through research on robotic wheelchairs.
103. From Beginning July 1, 1998, through June 30, 2001and ending July 1, 2005,
tangible personal property purchased for use or consumption by a nonprofit corporation which is exempt from federal income taxation
pursuant to § 501 (c) (3) of the Internal Revenue Code and is organized for the
purpose of providing therapeutic horseback riding for clients with disabilities
through a year-round riding program and a summer camping program located within
the boundaries of the Third Planning District established pursuant to §
15.2-4203.
104. From Beginning July 1, 1998, through June 30, 2001and ending July 1, 2005,
tangible personal property purchased for use or consumption by a nonprofit organization which is exempt from federal income taxation
pursuant to § 501 (c) (3) of the Internal Revenue Code and is organized solely
for the purpose of providing addiction education through promoting
treatment/prevention services and by disseminating information on existing
treatment and self-help programs for addictive diseases.
105. From Beginning July 1, 1998, through June 30, 2000and ending July 1, 2005,
tangible personal property purchased for use or consumption by a nonprofit volunteer organization which is exempt from federal income
taxation pursuant to § 501 (c) (3) of the Internal Revenue Code and is
organized exclusively for the purpose of improving the community by researching,
initiating, and funding projects for children.
106. From July 1, 1998, through June 30, 2000, tangible personal property purchased for use or consumption by an organization exempt from federal income taxation pursuant to § 501 (c) (3) of the Internal Revenue Code which is organized exclusively to educate and motivate disabled persons in Virginia through use of television, video, radio, print and seminars.
107. From Beginning July 1, 1998, through June 30, 2001and ending July 1, 2005,
tangible personal property purchased for use or consumption by a nonprofit
corporation exempt from federal income taxation under § 501 (c) (3) of the
Internal Revenue Code which is organized exclusively to provide labor and materials
to build housing for low-income families within the boundaries of the Eleventh
Planning District established pursuant to § 15.2-4203 and to provide
interest-free mortgages to such low-income families.
108. From Beginning July 1, 1998, through June 30, 2001and ending July 1, 2005,
tangible personal property purchased for use or consumption by a nonprofit corporation which is exempt from federal income taxation
pursuant to § 501 (c) (3) of the Internal Revenue Code and is organized to hold
meetings for its members for the purposes of prayer, fellowship and training in
Christian character and to provide opportunities for personal and group ministry.
109. From July 1, 1998, through June 30, 2001, tangible personal property purchased for use or consumption by a foundation exempt from taxation under § 501 (c) (3) of the Internal Revenue Code which is organized exclusively to provide donations to religious, charitable, scientific and educational entities, and which operates a program of awarding scholarships to the children and spouses of employees of a corporation which has its headquarters at the same address as the foundation, under procedures that have been held by the Internal Revenue Service to comply with the requirements of § 4945 (g) (1) of the Internal Revenue Code.
110. From Beginning July 1, 1998, through June 30, 2001and ending July 1, 2005,
tangible personal property purchased for use or consumption by an organization
exempt from taxation under § 501 (c) (3) of the Internal Revenue Code which is
organized exclusively to provide support for the Virginia Rehabilitation Center
for the Blind and those citizens of the Commonwealth receiving services from
the Center.
111. From Beginning July 1, 1998, through June 30, 2001and ending July 1, 2005,
tangible personal property purchased for use or consumption by a corporation
exempt from taxation under § 501 (c) (3) of the Internal Revenue Code which is
organized exclusively to provide services to families affected by domestic violence,
including educational support for female victims of domestic violence and
educational prevention for children who have experienced domestic violence.
112. From Beginning July 1, 1998, through June 30, 2001and ending July 1, 2005,
tangible personal property purchased for use or consumption by an organization
which is exempt from taxation pursuant to § 501 (c) (3) of the Internal Revenue
Code and is organized for the purpose of improving the lives of persons with mental
retardation by providing scholarships, adult recreation, transportation, adaptive
equipment and respite care.
113. From July 1, 1998, through June 30, 2001, tangible personal property purchased for use or consumption by a corporation exempt from taxation under § 501 (c) (3) of the Internal Revenue Code which is organized exclusively to provide assistance to residents of the Commonwealth who served or had a family member serve in Operation Desert Shield-Desert Storm.
114. From Beginning July 1, 1998, through June 30, 2001and ending July 1, 2005,
tangible personal property purchased for use or consumption by an organization
exempt from taxation under § 501 (c) (3) of the Internal Revenue Code which is
organized exclusively to provide (i) legal and accounting representation free of
charge to Virginia citizens whose income is below or at 250 percent of the
federal poverty level; (ii) outreach and teaching materials for low-income
taxpayers; and (iii) publications, including a quarterly newsletter, about
low-income taxation.
115. From Beginning July 1, 1998, through June 30, 2001and ending July 1, 2005,
tangible personal property purchased for use or consumption by an organization
exempt from taxation under § 501 (c) (3) of the Internal Revenue Code which is
organized exclusively for the purpose of providing educational opportunities to
the citizens of the Commonwealth through publications, seminars, conferences,
presentations, displays and activities related to the James River Watershed.
116. From Beginning July 1, 1998, through June 30, 2001and ending July 1, 2005,
tangible personal property purchased for use or consumption by an organization
exempt from taxation under § 501 (c) (3) of the Internal Revenue Code which is
organized exclusively for the purpose of reducing traffic fatalities and injuries on
Virginia's roadways by working with traffic safety advocates in the development
of strategies and programs to accomplish its goal.
117. From Beginning July 1, 1998, through June 30, 2001and ending July 1, 2005,
tangible personal property purchased for use or consumption by a corporation
exempt from taxation under § 501 (c) (3) of the Internal Revenue Code which is
organized exclusively to foster and encourage the development of 4-H youth and
adults in cooperation with the Extension Division of Virginia Polytechnic Institute
and State University and such other local, county, state and federal agencies,
civic groups, business concerns, and individuals that participate in the
development of 4-H youth and adults through community programs and services.
118. From Beginning July 1, 1998, through June 30, 2001and ending July 1, 2005,
tangible personal property purchased for use or consumption by a corporation
exempt from taxation under § 501 (c) (3) of the Internal Revenue Code which is
organized exclusively to promote, develop, and maintain a comprehensive program for
the education, prevention, treatment, rehabilitation and aftercare of alcoholics and
other drug abusers.
119. From Beginning July 1, 1998, through June 30, 2001and ending July 1, 2005,
tangible personal property purchased for use or consumption by an organization
exempt from taxation under § 501 (c) (3) of the Internal Revenue Code which is
formed exclusively to provide emergency care for abused children, runaway children
and homeless children.
120. From July 1, 1998, through June 30, 2001, tangible personal property purchased for use or consumption by a nonprofit, nonstock organization which is exempt from federal income taxation pursuant to § 501 (c) (3) of the Internal Revenue Code, and is organized exclusively to promote, organize and put on public block parties in the downtown area of a city, with profits from such parties being donated to designated and qualified charities.
121. From Beginning July 1, 1998, through June 30, 2001and ending July 1, 2005,
tangible personal property purchased for use or consumption by a nonprofit
organization exempt from taxation under § 501 (c) (3) of the Internal Revenue
Code and organized exclusively to perform missionary outreach work in West Africa by
providing food, clothing and rent assistance.
122. From Beginning July 1, 1998, through June 30, 2001and ending July 1, 2005,
tangible personal property purchased for use or consumption by an organization
exempt from taxation under § 501 (c) (3) of the Internal Revenue Code which is
organized exclusively to provide a means for citizens of the Commonwealth to
work together to protect the Chesapeake Bay through education and to provide
the public and policymakers with information related to Chesapeake Bay
restoration efforts.
123. From July 1, 1998, through June 30, 2001, tangible personal property purchased for use or consumption by an organization exempt from taxation under § 501 (c) (3) of the Internal Revenue Code which is organized primarily to raise money to fund summer study scholarships to a British university for Richmond area high school teachers and rising college seniors attending Virginia colleges.
124. From Beginning July 1, 1998, through June 30, 2001and ending July 1, 2005,
tangible personal property purchased for use or consumption by a corporation
exempt from taxation under § 501 (c) (3) of the Internal Revenue Code which is
organized to provide daily care for preschool children of low-income families.
125. From Beginning July 1, 1998, through June 30, 2001and ending July 1, 2005,
tangible personal property purchased for use or consumption by a nonprofit organization which is exempt from federal income taxation
pursuant to § 501 (c) (3) of the Internal Revenue Code and is organized
exclusively to enhance opportunities for economic and personal independence of
persons who are blind, primarily through creating, sustaining and improving
employment.
126. From Beginning July 1, 1998, through June 30, 2001and ending July 1, 2005,
tangible personal property purchased for use or consumption by a nonprofit
organization exempt from taxation under § 501 (c) (3) of the Internal Revenue
Code and organized exclusively to promote the central business district of a city by
organizing events and activities which draw people to the area, recruiting new
businesses, and assisting new and existing businesses in preparing historically
accurate design plans.
127. From July 1, 1998, through June 30, 2001, tangible personal property purchased for use or consumption by a nonprofit organization which is exempt from federal income taxation pursuant to § 501 (c) (3) of the Internal Revenue Code and organized primarily for the purpose of raising funds for the purchase of equipment, uniforms, and supplies for members of the baseball and softball teams of a high school located within the boundaries of the Second Planning District established pursuant to § 15.2-4203.
128. From Beginning July 1, 1998, through June 30, 2001and ending July 1, 2005,
tangible personal property purchased for use or consumption by a nonprofit corporation organized under the laws of the Commonwealth
which is exempt from federal income taxation pursuant to § 501 (c) (3) of the
Internal Revenue Code and operated exclusively by volunteers to provide recreational
activities for the youth of any county located within the boundaries of the
Seventeenth Planning District established pursuant to § 15.2-4203.
129. From Beginning July 1, 1998, through June 30, 2001and ending July 1, 2005,
tangible personal property purchased for use or consumption by a nonprofit foundation which is exempt from federal income taxation
pursuant to § 501 (c) (3) of the Internal Revenue Code and is organized for the
purpose of providing to Virginia's citizens a location for Christian and community
events, sponsored primarily by other nonprofit organizations, through its
operation of an approximately 78,000-square-foot facility.
130. From Beginning July 1, 1998, through June 30, 2001and ending July 1, 2005,
tangible personal property purchased for use or consumption by a nonprofit corporation which is exempt from federal income taxation
pursuant to § 501 (c) (3) of the Internal Revenue Code and is organized for the
purpose of facilitating the provision of affordable housing opportunities for
families whose incomes are at or below 100 percent of the area median income,
as adjusted for family size, by developing and managing single-family and
multi-family housing for low-income and moderate-income families, and by
providing funding resources to other tax-exempt organizations which develop or
manage such housing, within the boundaries of the Fifth Planning District
established pursuant to § 15.2-4203.
131. From Beginning July 1, 1998, through June 30, 2001and ending July 1, 2005,
tangible personal property purchased for use or consumption by a nonprofit corporation which is exempt from federal income taxation
pursuant to § 501 (c) (3) of the Internal Revenue Code and organized for the
purpose of operating a twenty-four-hour, seven-day-per-week telephone hotline
providing confidential listening, crisis intervention and referral services since
1969.
132. From Beginning July 1, 1998, through June 30, 2001and ending July 1, 2005,
tangible personal property purchased for use or consumption by a nonprofit, nonstock corporation which is exempt from federal income
taxation pursuant to § 501 (c) (3) of the Internal Revenue Code and is
organized for the purposes of educating and training young people throughout the
world about the environment and the protection thereof, including, without
limitation, developing and disseminating curricular materials on the
environment for use in schools and in extracurricular activities; stimulating
direct and indirect actions by youth to improve the environment; and
encouraging civic education in environmental issues.
133. From Beginning July 1, 1998, through June 30, 2001and ending July 1, 2005,
tangible personal property purchased for use or consumption by a nonprofit organization which is exempt from federal income taxation
pursuant to § 501 (c) (3) of the Internal Revenue Code and organized for the
purpose of providing treatment to individuals suffering from the effects of
substance abuse and their families, regardless of economic status, and which has
provided such services for thirty or more years.
134. From Beginning July 1, 2000, through June 30, 2001and ending July 1, 2005,
tangible personal property purchased for use or consumption by a nonprofit corporation which is exempt from federal income taxation
pursuant to § 501 (c) (3) of the Internal Revenue Code and organized for the
purpose of providing assistance to the needy through ministries that support elderly
women in the Johnson City-Kingsport-Bristol, TN-VA Metropolitan Statistical Area,
distributing food, and sending medications and medical supplies to third world
countries.
135. From Beginning July 1, 2000, through June 30, 2001and ending July 1, 2005,
tangible personal property purchased for use or consumption by a nonprofit corporation which is exempt from federal income taxation
pursuant to § 501 (c) (3) of the Internal Revenue Code and organized to provide
housing-related services to low and moderate income households, within the
boundaries of the Eighth Planning District established pursuant to § 15.2-4203,
including such services as, but not limited to, eviction prevention services,
housing identification and placement services, and housing financial assistance
services.
136. From Beginning July 1, 2000, through June 30, 2001and ending July 1, 2005,
tangible personal property purchased for use or consumption by a nonprofit corporation located within the boundaries of the Fifteenth
Planning District established pursuant to § 15.2-4203 which (i) is exempt from
federal income taxation pursuant to § 501 (c) (3) of the Internal Revenue Code;
(ii) is organized for the purpose of assisting in the placement of children
with adoptive families; and (iii) accomplishes its purpose by providing
adoption-related services to children waiting to be adopted, birth parents,
prospective adoptive parents, adoptive families, and adult adoptees.
137. From Beginning July 1, 2000, through June 30, 2001and ending July 1, 2005,
tangible personal property purchased for use or consumption by a nonprofit corporation, located within the boundaries of the Fifteenth
Planning District established pursuant to § 15.2-4203 and exempt from federal
income taxation pursuant to § 501 (c) (3) of the Internal Revenue Code, which
provides services and programs designed to maintain and improve the health,
wellness, good cognitive functioning, and quality of life for persons fifty
years of age and older, and to assist such persons to function independently.
138. From Beginning July 1, 2000, through June 30, 2001and ending July 1, 2005,
tangible personal property purchased for use or consumption by a nonprofit
organization located in the Johnson City-Kingsport-Bristol, TN-VA Metropolitan
Statistical Area, which is exempt from federal income taxation pursuant to §
501 (c) (3) of the Internal Revenue Code and organized to assist low income citizens
through programs that (i) provide child care to low income parents who are
employed or in job training; (ii) support pregnant teenagers; (iii) promote
adult literacy; (iv) foster education, youth development, and women's wellness;
and (v) provide evening meals to low income families.
139. From Beginning July 1, 2000, through June 30, 2001and ending July 1, 2005,
tangible personal property purchased for use or consumption by a nonprofit corporation located within the boundaries of the Eighteenth
Planning District established pursuant to § 15.2-4203, which (i) is exempt from
federal income taxation pursuant to § 501 (c) (3) of the Internal Revenue Code;
(ii) is operated and organized to promote civic, social, educational, and cultural
advancement; and (iii) accomplishes this purpose by means including, but not
limited to, providing educational mentoring to primary and high school students
and funding scholarships to graduating high school students and women
reentering college.
140. From Beginning July 1, 2000, through June 30, 2001and ending July 1, 2005,
tangible personal property purchased for use or consumption by a nonprofit organization located within the boundaries of the Eighth
Planning District established pursuant to § 15.2-4203, which is exempt from
federal income taxation pursuant to § 501 (c) (3) of the Internal Revenue Code
and organized to (i) assist children in developing self-esteem and academic and life
skills through sports and physical play; (ii) educate the public about the power of
sports in children's development; and (iii) provide educational materials on
sports and children to parents and teachers.
141. From Beginning July 1, 2000, through June 30, 2001and ending July 1, 2005,
tangible personal property purchased for use or consumption by a nonprofit corporation, which is exempt from federal income taxation
pursuant to § 501 (c) (3) of the Internal Revenue Code, and organized to
prevent homelessness and help individuals and families achieve self-sufficiency by
providing housing and related services, grants to prevent eviction, and
counseling and support to homeless Virginia citizens.
142. From Beginning July 1, 2000, through June 30, 2001and ending July 1, 2005,
tangible personal property purchased for use or consumption by a nonprofit corporation which is exempt from federal income taxation
pursuant to § 501 (c) (3) of the Internal Revenue Code and organized for the
purpose of (i) informing citizens about transportation, land use, and environmental
issues that affect the National Capital Region; (ii) expanding public
participation in transportation planning and decision-making; (iii) ensuring
that federal air quality and transportation laws are implemented; (iv)
advocating additional transit facilities, pedestrian access, and bicycle
pathways; and (v) promoting the coordination of transportation, environmental
and land use planning at the municipal, county, state, and regional levels.
143. From Beginning July 1, 2000, through June 30, 2001and ending July 1, 2005,
tangible personal property purchased for use or consumption by a nonprofit organization located within the boundaries of the Ninth
Planning District established pursuant to § 15.2-4203, which is exempt from
federal income taxation pursuant to § 501 (c) (3) of the Internal Revenue Code
and organized to promote the study and knowledge of gardening, landscape
design, and horticulture through such activities as, but not limited to, (i)
operating and maintaining a library for books, manuscripts, works of art, and
related artifacts; (ii) sponsoring educational programs for scholars and the
public; (iii) publishing, distributing, and selling educational publications,
including free or subsidized dissemination of such works; and (iv) maintaining
gardens and research facilities.
144. From Beginning July 1, 2000, through June 30, 2001and ending July 1, 2005,
tangible personal property purchased for use or consumption by a nonprofit corporation, located within the boundaries of the Eleventh
Planning District pursuant to § 15.2-4203, which is exempt from taxation under
§ 501 (c) (3) of the Internal Revenue Code, and organized exclusively to provide
services and activities that promote individual and family development for youth and
their families, including, but not limited to, sports, education and enrichment
activities, free health screenings, and mentor and tutorial programs.
145. From Beginning July 1, 2000, through June 30, 2001and ending July 1, 2005,
tangible personal property purchased for use or consumption by a nonprofit organization, located within the boundaries of the Eleventh
Planning District pursuant to § 15.2-4203, which is exempt from taxation under
§ 501 (c) (3) of the Internal Revenue Code, and organized to foster biblical
scholarship by providing a medium of exchange for oral and written expression of
religious thought and research.
146. From Beginning July 1, 2000, through June 30, 2001and ending July 1, 2005,
tangible personal property purchased for use or consumption by a nonprofit corporation, located within the boundaries of the Eleventh
Planning District pursuant to § 15.2-4203, which is exempt from taxation under
§ 501 (c) (3) of the Internal Revenue Code, and organized to assist persons with
disabilities to reach their independent living goals.
147. From Beginning July 1, 2000, through June 30, 2001and ending July 1, 2005,
tangible personal property purchased for use or consumption by a nonprofit corporation located within the boundaries of the Eighth
Planning District pursuant to § 15.2-4203, which is exempt from federal income
taxation pursuant to § 501 (c) (3) of the Internal Revenue Code and organized
for the purpose of providing cross-cultural and educational exchange programs,
internships, and training seminars for students, teachers, and professionals, with
emphasis on such exchange between Japan and the United States.
148. From July 1, 2000, through June 30, 2001, tangible personal property purchased for use or consumption by a nonprofit organization, designated under § 32.1-122.7, which is exempt from federal income taxation pursuant to § 501 (c) (3) of the Internal Revenue Code and organized to promote careers in health services and to provide access to primary care for medically underserved populations through community-academic partnerships.
149. From Beginning July 1, 2000, through June 30, 2001and ending July 1, 2005,
tangible personal property purchased for use or consumption by a nonprofit corporation which is exempt from federal income taxation
pursuant to § 501 (c) (3) of the Internal Revenue Code and organized for the
purpose of protecting the natural, scenic, recreational, and historical values of
the Rappahannock River and its tributaries.
150. From Beginning July 1, 2000, through June 30, 2001and ending July 1, 2005,
tangible personal property purchased for use or consumption by a nonprofit organization which is exempt from federal income taxation
pursuant to § 501 (c) (4) of the Internal Revenue Code and organized (i) to
create public awareness regarding prisoners of war and persons missing in military
action and (ii) to raise funds for needy persons.
151. From Beginning July 1, 2000, through June 30, 2001and ending July 1, 2005,
tangible personal property purchased for use or consumption by a nonprofit corporation which is exempt from federal income taxation
pursuant to § 501 (c) (3) of the Internal Revenue Code and organized for the
purpose of pioneering the development of strategies and programs that leverage the
power of the emerging global medium to have a positive impact on society by
improving the lives of families and children and empowering the disadvantaged.
152. From Beginning July 1, 2000, through June 30, 2001and ending July 1, 2005,
tangible personal property purchased for use or consumption by a nonprofit
organization exempt from taxation pursuant to § 501 (c) (3) of the Internal
Revenue Code and organized for purposes including, but not limited to, (i) providing
opportunities for the citizens of Virginia to participate in the provision of health
care, education, and the daily needs of Tibetan refugee children in refugee
camps in Nepal and (ii) providing opportunities for Virginia citizens to give
hearing aids to deaf children in Vietnam and to participate in medical teams
going into Cambodia, Laos and Nepal.
153. From Beginning July 1, 2000, through June 30, 2001and ending July 1, 2005,
tangible equipment and uniforms for use by children in football, soccer, basketball, lacrosse, softball, and cheerleading purchased by
a nonprofit corporation that is exempt from taxation pursuant to § 501 (c) (3)
of the Internal Revenue Code and organized for the purpose of (i) offering
sports activities to children in the northern part of Virginia, and (ii)
advancing the character of youth and promoting sportsmanship, team spirit, fair
play, honesty and patriotism among youth by providing and supervising youth
sports programs.
154. From July 1, 2000, through June 30, 2001, tangible personal property purchased for use or consumption by a nonprofit corporation which is exempt from federal income taxation pursuant to § 501 (c) (3) of the Internal Revenue Code and organized to provide housing-related services to low and moderate income households, within the boundaries of the Eighth Planning District established pursuant to § 15.2-4203, including such services as, but not limited to, eviction prevention services, housing identification and placement services, and housing financial assistance services.
155. From Beginning July 1, 2000, through June 30, 2001and ending July 1, 2005,
tangible personal property purchased for use or consumption by a nonprofit organization which is exempt from federal income taxation
pursuant to § 501 (c) (3) of the Internal Revenue Code and organized to promote
public safety, health, good living, fellowship, recreation, conservation, justice,
and law and order for the citizens of the Konnarock, Green Cove, Laurel Valley
communities.
156. From Beginning July 1, 2000, through June 30, 2001and ending July 1, 2005,
tangible personal property purchased for use or consumption by a nonprofit organization located within the boundaries of the Third
Planning District established pursuant to § 15.2-4203, which is exempt from
federal income taxation pursuant to § 501 (c) (3) of the Internal Revenue Code
and organized to perform a wide array of charitable services including, but not
limited to, aid to patients and research for eye operations, speech therapy,
burns, and Alzheimer's disease; provision of scholarships for high school
students to attend college; and aid for religious pilgrimages.
157. From Beginning July 1, 2000, through June 30, 2001and ending July 1, 2005,
tangible personal property purchased for use or consumption by a nonprofit corporation located within the boundaries of the Eighth
Planning District, which is exempt from federal income taxation pursuant to §
501 (c) (3) of the Internal Revenue Code and organized for the purpose of providing
free public service in the area of consumer horticulture and preservation of the
environment.
158. From Beginning July 1, 2000, through June 30, 2001and ending July 1, 2005,
tangible personal property purchased for use or consumption by a nonprofit organization which is exempt from federal income taxation
pursuant to § 501 (c) (3) of the Internal Revenue Code and organized to provide
ostomy-related educational and support services in the Northern Virginia area.
159. From Beginning July 1, 2000, through June 30, 2001and ending July 1, 2005,
tangible personal property purchased for use or consumption by a nonprofit corporation located within the boundaries of the Fifteenth
Planning District established pursuant to § 15.2-4203, which is exempt from
federal income taxation pursuant to § 501 (c) (3) of the Internal Revenue Code
and organized for the purpose of developing and operating residential programs and
support services for persons with mental disabilities, to help them discover
life opportunities for expanded choices, personal growth, increased
independence, and participation in community life.
160. From Beginning July 1, 2000, through June 30, 2001and ending July 1, 2005,
tangible personal property purchased for use or consumption by a nonprofit organization located within the boundaries of the Fifteenth
Planning District established pursuant to § 15.2-4203, which is exempt from
federal income taxation pursuant to § 501 (c) (3) of the Internal Revenue Code
and organized for the purpose of making housing opportunities available for persons
with mental disabilities residing in the central area of Virginia.
161. From Beginning July 1, 2000, through June 30, 2001and ending July 1, 2005,
tangible personal property purchased for use or consumption by a nonprofit organization located within the boundaries of the Fifteenth
Planning District established pursuant to § 15.2-4203, which is exempt from
federal income taxation pursuant to § 501 (c) (3) of the Internal Revenue Code
and organized for the purpose of providing assisted living services at affordable
prices.
162. From Beginning July 1, 2000, through June 30, 2001and ending July 1, 2005,
tangible general printing materials purchased to publish a bimonthly
theological journal by a nonprofit organization located within the boundaries
of the Fourth Planning District established pursuant to § 15.2-4203, which is
exempt from federal income taxation pursuant to § 501 (c) (3) of the Internal
Revenue Code and organized for the purpose of publishing a bimonthly theological
journal and distributing it to thousands of churches and individuals.
163. From Beginning July 1, 2000, through June 30, 2001and ending July 1, 2005,
tangible personal property purchased for use or consumption by a nonprofit corporation located within the boundaries of the Eighth
Planning District established pursuant to § 15.2-4203, which is exempt from
federal income taxation pursuant to § 501 (c) (3) of the Internal Revenue Code
and organized to assist those in need by providing (i) food, clothing, housewares,
and transportation and (ii) financial assistance for housing, utilities, medication,
and transportation.
164. From Beginning July 1, 2000, through June 30, 2001and ending July 1, 2005,
tangible personal property purchased for use or consumption by a nonprofit organization located within the boundaries of the
Twenty-Third Planning District established pursuant to § 15.2-4203, which is
exempt from federal income taxation pursuant to § 501 (c) (3) of the Internal
Revenue Code and organized to provide assistance to the needy, including, but not
limited to, food, clothing and transportation to medical appointments.
165. From Beginning July 1, 2000, through June 30, 2001and ending July 1, 2005,
tangible personal property purchased for use or consumption by a nonprofit organization located within the boundaries of the
Twenty-Third Planning District established pursuant to § 15.2-4203, which is
exempt from federal income taxation pursuant to § 501 (c) (3) of the Internal
Revenue Code and organized to provide services to low-income children and families,
including parent education, transportation, health assessments, home visiting,
developmental screenings, and referrals for medical care.
166. From Beginning July 1, 2000, through June 30, 2001and ending July 1, 2005,
tangible personal property purchased for use or consumption by a nonprofit
corporation exempt from taxation pursuant to § 501 (c) (3) of the Internal
Revenue Code and organized for purposes including (i) purchasing dictionaries
for ninth grade public high school students who do not have one for home use;
(ii) lending medical equipment for home use; (iii) providing entertainment
tickets for emotionally disturbed children; and (iv) supporting the Virginia
Peninsula Council on Domestic Violence.
167. From Beginning July 1, 2000, through June 30, 2001and ending July 1, 2005,
tangible personal property purchased for use or consumption by a nonprofit organization located within the boundaries of the
Twenty-Third Planning District established pursuant to § 15.2-4203, which is
exempt from federal income taxation pursuant to § 501 (c) (3) of the Internal
Revenue Code and organized for the purpose of providing a family environment to
elderly people in a peaceful, relaxed, and comfortable home and encouraging
them to continue to be vital members of the community.
168. From Beginning July 1, 2000, through June 30, 2001and ending July 1, 2005,
tangible personal property purchased for use or consumption by a nonprofit organization which is exempt from federal income taxation
pursuant to § 501 (c) (3) of the Internal Revenue Code and organized to (i)
facilitate cooperation among church-operated schools; (ii) provide educational and
athletic activities for students; and (iii) provide professional development
opportunities for teachers.
169. From Beginning July 1, 2000, through June 30, 2001and ending July 1, 2005,
tangible personal property purchased for use or consumption by a nonprofit corporation located within the boundaries of the Nineteenth
Planning District established pursuant to § 15.2-4203, which is exempt from
federal income taxation pursuant to §501 (c) (3) of the Internal Revenue Code
and organized to foster participation in clean, wholesome, and competitive
athletic events through the creation, organization, and promotion of programs
in various sports.
170. From July 1, 2000, through June 30, 2001, tangible personal property purchased for use or consumption by a nonprofit corporation located within the boundaries of the Eighth Planning District established pursuant to § 15.2-4203, which is exempt from federal income taxation pursuant to § 501 (c) (3) of the Internal Revenue Code and organized to provide assistance and support to needy and abused children through the operation of a special trips camp.
171. From Beginning July 1, 2000, through June 30, 2001and ending July 1, 2005,
tangible personal property purchased for use or consumption by a nonprofit organization which is exempt from federal income taxation
pursuant to § 501 (c) (3) of the Internal Revenue Code and organized for the
purpose of providing support to terminally ill patients and their families in the
Fauquier County area.
172. From Beginning July 1, 2000, through June 30, 2001and ending July 1, 2005,
tangible personal property purchased for use or consumption by a nonprofit organization which is exempt from federal income taxation
pursuant to § 501 (c) (3) of the Internal Revenue Code and organized to provide
legal, educational, empowerment, and other services to the Central American and
Latin communities in the Washington, D.C. metropolitan area including Northern
Virginia.
173. From Beginning July 1, 2000, through June 30, 2001and ending July 1, 2005,
tangible personal property purchased for use or consumption by a nonprofit organization located within the boundaries of the Ninth
Planning District established pursuant to § 15.2-4203, exempt from taxation
pursuant to § 501 (c) (3) of the Internal Revenue Code and organized for the
purposes of (i) supporting students in their pursuit of higher education through
scholarships and tutoring, (ii) providing food for needy families at Thanksgiving,
and (iii) creating community spirit through other activities.
174. From Beginning July 1, 2000, through June 30, 2001and ending July 1, 2005,
building materials purchased for use or consumption by a nonprofit organization located within the boundaries of the Eleventh Planning
District established pursuant to § 15.2-4203, exempt from taxation pursuant to
§ 501 (c) (3) of the Internal Revenue Code and organized for the purpose of
providing housing opportunities for low-income members of society by constructing homes,
through volunteer help and charitable donations, and then selling these homes
at cost, with no-interest mortgages, to low-income members of society.
175. From Beginning July 1, 2000, through June 30, 2001and ending July 1, 2005,
tangible personal property purchased for use or consumption by a nonprofit organization which is (i) exempt from federal income
taxation pursuant to § 501 (c) (3) of the Internal Revenue Code; (ii) organized
for the purposes of providing emergency shelter for victims of domestic violence as
well as crisis and supportive counseling, and educating the community in an
effort to end domestic violence; and (iii) located within the boundaries of the
Eleventh Planning District established pursuant to § 15.2-4203.
176. From Beginning July 1, 2000, through June 30, 2001and ending July 1, 2005,
tangible personal property purchased for use or consumption by a nonprofit corporation which is exempt from federal income taxation
pursuant to § 501 (c) (3) of the Internal Revenue Code and organized to (i)
teach and foster the prevention of cruelty to children; (ii) create programs
that treat and solve the problems of child abuse and neglect; and (iii) develop
a statewide coalition of child abuse and neglect services, agencies and
programs.
177. From Beginning July 1, 2000, through June 30, 2001and ending July 1, 2005,
tangible personal property purchased for use or consumption by a nonprofit corporation which is exempt from federal income taxation
pursuant to § 501 (c) (3) of the Internal Revenue Code and organized for the
purpose of sponsoring volunteer projects to repair the homes of poor, elderly and
disabled individuals living in the Shenandoah Valley.
178. From Beginning July 1, 2000, through June 30, 2001and ending July 1, 2005,
tangible personal property purchased for use or consumption by a nonprofit organization which is exempt from federal income taxation
pursuant to § 501 (c) (3) of the Internal Revenue Code and organized to develop
endowments to establish scholarship funds in perpetuity for graduates of Salem High
School.
179. From Beginning July 1, 2000, through June 30, 2001and ending July 1, 2005,
tangible personal property purchased for use or consumption by a nonprofit organization which is exempt from federal income taxation
pursuant to § 501 (c) (3) of the Internal Revenue Code and organized to (i)
stop drunk driving, (ii) support the victims of drunk driving and (iii) prevent
underage drinking.
180. From July 1, 2000, through June 30, 2001, tangible personal property purchased for use or consumption by a nonprofit organization which is exempt from federal income taxation pursuant to § 501 (c) (3) of the Internal Revenue Code and organized for the purpose of sponsoring amateur sports throughout the Commonwealth.
181. From Beginning July 1, 2000, through June 30, 2001and ending July 1, 2005,
tangible personal property purchased for use or consumption by a nonprofit organization located within the boundaries of the Eighth
Planning District established pursuant to § 15.2-4203, which is exempt from
federal income taxation pursuant to § 501 (c) (3) of the Internal Revenue Code
and organized for the purpose of globally finding and supporting individuals with
ideas for far-reaching social change to yield regional and national advances in
education, health, human rights, the environment and other areas of social
concern.
182. From July 1, 2000, through June 30, 2001, tangible personal property purchased for use or consumption by a nonprofit corporation located within the boundaries of the Eleventh Planning District established pursuant to § 15.2-4203, exempt from taxation under § 501 (c) (3) of the Internal Revenue Code, and organized to assist persons with disabilities to reach their independent living goals.
183. From Beginning July 1, 2000, through June 30, 2001and ending July 1, 2005,
tangible personal property purchased for use or consumption by a nonprofit organization which is exempt from federal income taxation
pursuant to § 501 (c) (3) of the Internal Revenue Code and organized (i) to
eradicate sexual abuse and domestic and dating violence; (ii) to aid victims of
such abuse and violence; and (iii) to develop programs, as resources permit, to
aid dysfunctional families and teenage runaways, and to provide counseling to
perpetrators of sexual assault and domestic violence and other deviant
behavior.
184. From Beginning July 1, 2000, through June 30, 2001and ending July 1, 2005,
tangible personal property purchased for use or consumption by a nonprofit
organization, designated under § 32.1-122.7, which is exempt from federal
income taxation pursuant to § 501 (c) (3) of the Internal Revenue Code and
organized to promote careers in health services and to provide access to primary
care for medically underserved populations through community-academic partnerships.
§ 58.1-609.9. Nonprofit cultural organization exemptions.
The tax imposed by this chapter or pursuant to the authority granted in §§ 58.1-605 and 58.1-606 shall not apply to the following:
1. Through June 30, 2001Ending July 1, 2006, historical documents, maps, rare
books and manuscripts acquired for use or consumption by a nonprofit state
historical society, exempt from taxation under § 501 (c) (3) of the Internal
Revenue Code, which has a research library, a museum, and an educational department,
all open to the public.
2. Through June 30, 2001Ending July 1, 2006, tangible personal property
purchased for use or consumption by (i) a nonprofit museum of fine arts which is located on property owned by a city in
Virginia and which receives more than one-half its operating budget from
appropriations by the city or (ii) a nonprofit regional science-technology
museum.
3. Through June 30, 2001Ending July 1, 2006, tangible personal property
purchased for the use or consumption of a nonstock corporation, exempt from
taxation under § 501 (c) (3) of the Internal Revenue Code, whose principal
activity is conducted on real property owned by any city in the Commonwealth,
organized exclusively for the purpose of operating, managing, promoting and
improving a public park and museum for recreational and educational purposes.
4. Through Ending June 30, 2001, tangible personal property purchased for
charitable or educational purposes by an organization exempt under § 501 (c)
(3) of the Internal Revenue Code and organized exclusively (i) to care for the
spiritual needs of American Indians, (ii) to communicate to the non-Indian the
values, customs, philosophy and special needs of the American Indian, (iii) to
meet the urgent needs of American Indians through nationwide charitable
distribution programs, and (iv) to encourage awareness of American Indian arts,
crafts and customs provided such property is distributed by the organization
through its nationwide charitable distribution program.
5. From July 1, 1989, through June 30, 2001, tangible personal property purchased for use or consumption by a nonprofit foundation exempt from taxation under § 501 (c) (3) of the Internal Revenue Code and organized for the purpose of promoting a permanent memorial to a former Chief Justice of the Supreme Court of the United States.
6. From Beginning July 1, 1989, through June 30, 2001and ending July 1, 2006,
tangible personal property purchased for use or consumption by a nonprofit
museum exempt from taxation under § 501 (c) (3) of the Internal Revenue Code
and operating for the purpose of commemorating and preserving in a central
repository the culture and history of black people in Virginia through a
collection of memoirs, artifacts, displays, exhibits and other related
historical data.
7. From Beginning July 1, 1989, through June 30, 2001and ending July 1, 2006,
tangible personal property purchased for use or consumption by a nonstock, nonprofit organization which (i) is exempt from taxation
under § 501 (c) (3) of the Internal Revenue Code, (ii) operates exclusively for
educational and charitable purposes to promote the study, performance and
public awareness of music by presenting performances of live music to youths
and family groups, (iii) receives funding annually from at least three local
governments in Virginia and from the Virginia Commission for the Arts, and (iv)
charges no fees for children to attend the musical performances.
8. From Beginning July 1, 1989, through June 30, 2001and ending July 1, 2006,
tangible personal property purchased for use or consumption by a nonprofit
cultural organization, exempt from taxation under § 501 (c) (3) of the Internal
Revenue Code, which educates children about the arts, humanities and nature on a
regular basis through museum exhibits, classes and performances.
9. From Beginning July 1, 1989, through June 30, 2001and ending July 1, 2006,
tangible personal property purchased for use or consumption by a national and international, nonprofit, scientific, and educational organization, exempt
from taxation under § 501 (c) (3) of the Internal Revenue Code, whose resources
are devoted to preserving ecologically significant areas in order to safeguard rare
or endangered species or critical natural habitats.
10. Through June 30, 2001Ending July 1, 2006, tangible personal property
purchased for use or consumption by a nonstock, nonprofit organization exempt
from taxation under § 501 (c) (3) of the Internal Revenue Code and organized
exclusively to provide a public park and botanical garden for the entertainment and
recreation of the citizens of the Commonwealth and to promote the advancement
of botanical science through research and education of science students.
11. a. From Beginning July 1, 1990, through June 30, 2001and ending July 1,
2006, tangible personal property purchased for use or consumption by a
nonprofit organization which is exempt from taxation pursuant to § 501 (c) (3)
of the Internal Revenue Code and which coordinates and promotes art in the Roanoke
Valley.
b. FromBeginning July 1, 1995, through June 30, 2001and ending July 1, 2006,
tangible personal property purchased for use or consumption by a nonprofit organization which is exempt from taxation
pursuant to § 501 (c) (3) of the Internal Revenue Code and which coordinates
and promotes art in the Shenandoah Valley.
12. From Beginning July 1, 1995, through June 30, 2001and ending July 1, 2006,
tangible personal property purchased for use or consumption by a nonprofit
corporation which is exempt from taxation under § 501 (c) (3) of the Internal
Revenue Code and which is organized under the laws of the Commonwealth
primarily for the purposes of (i) promoting the best interests and welfare of
the Jewish community; (ii) enriching and furthering an appreciation of the
spiritual, cultural, and ethical heritages and values of Judaism as they apply
to the Jewish way of life in America; and (iii) promoting fellowship, harmony,
and rapport among Americans of the Jewish faith and among all citizens of the
community at large.
13. From July 1, 1995, through June 30, 2001, tangible personal property purchased for use or consumption by an organization exempt from taxation under § 501 (c) (3) of the Internal Revenue Code and organized exclusively to commemorate the adoption of Virginia's Statute for Religious Freedom.
14. From Beginning July 1, 1995, through June 30, 2001and ending July 1, 2006,
tangible personal property purchased for use or consumption by a nonprofit
organization exempt from taxation under § 501 (c) (3) of the Internal Revenue
Code and organized exclusively to produce contemporary American and English theatre
by professional artists from throughout the country for the education and
entertainment of Virginians.
15. From Beginning July 1, 1995, through June 30, 2001and ending July 1, 2006,
tangible personal property purchased for use or consumption by a nonprofit
organization exempt from taxation under § 501 (c) (3) of the Internal Revenue
Code and organized to collect, preserve and disseminate information concerning
genealogical and historical data; to advance the practice of thorough and ethical
research; to foster careful documentation and scholarly writing; and to issue
publications relating to the field of genealogy.
16. From Beginning July 1, 1995, through June 30, 2001and ending July 1, 2006,
tangible personal property purchased for use or consumption by a nonprofit
community theatre organization exempt from taxation under § 501 (c) (3) of the
Internal Revenue Code and organized exclusively to present a summer musical
production within the boundaries of the Fourth Planning District Commission
established pursuant to § 15.2-4203 for the education and entertainment of
Virginians.
17. From Beginning July 1, 1995, through June 30, 2001and ending July 1, 2006,
tangible personal property purchased for use or consumption by a nonstock, nonprofit charitable corporation exempt from taxation
pursuant to § 501 (c) (3) of the Internal Revenue Code and from local property
taxes and organized and operated to hold, manage, preserve, and exhibit a Virginia
estate and home of the first President of the United States; to operate a
library, open to the public and researchers free of charge, holding books,
manuscripts, documents, and graphic arts relating to the life and times of such
President; and to provide educational programs for students and teachers.
18. From Beginning July 1, 1997, through June 30, 2001and ending July 1, 2006,
tangible personal property purchased for use or consumption by, or sold by, a
nonprofit organization exempt from taxation pursuant to § 501 (c) (3) of the
Internal Revenue Code and organized exclusively to foster, promote and increase
the musical knowledge, appreciation, experience and performing ability of young
people and of the general public, by establishing, maintaining and operating
one or more youth symphony orchestras in the Commonwealth.
19. From Beginning July 1, 1997, through June 30, 2001and ending July 1, 2006,
tangible personal property purchased for use or consumption by a nonprofit
foundation exempt from taxation under § 501 (c) (3) of the Internal Revenue
Code and organized to encourage interest in the fine and performing arts by
providing an opportunity for the general public to observe works of classical
and contemporary artists and to provide instruction and training for
individuals in, and facilities for experimentation and development of, the
composition and presentation of the fine and the performing arts.
20. From Beginning July 1, 1997, through June 30, 2001and ending July 1, 2006,
tangible personal property purchased for use or consumption by a nonstock,
nonprofit performing arts organization exempt from taxation pursuant to § 501
(c) (3) of the Internal Revenue Code which (i) provides professional theatrical
productions at a reasonable cost to audiences in the Commonwealth, (ii) receives
financial support from the Commonwealth, (iii) leases facilities from the
Virginia Museum of Fine Arts, and (iv) is dedicated to engendering an
appreciation for theatre in the Commonwealth.
21. From Beginning July 1, 1997, through June 30, 2001and ending July 1, 2006,
tangible personal property purchased for use or consumption by a nonprofit
organization exempt from taxation pursuant to § 501 (c) (3) of the Internal
Revenue Code and organized exclusively to acquire, reconstruct and preserve the
adult home and burial place of a signer of the Declaration of Independence and
to cooperate with universities within the Commonwealth in training artisans,
architects and others in preservation skills.
22. From Beginning July 1, 1997, through June 30, 2001and ending July 1, 2006,
tangible personal property purchased for use or consumption by a nonprofit
organization which is exempt from taxation pursuant to § 501 (c) (3) of the
Internal Revenue Code and from local property taxes and organized and operated for
the purpose of acquiring, renovating, constructing, and operating a Civil War site
and museum and an adjacent Civil War era residence.
23. From Beginning July 1, 1997, through June 30, 2001and ending July 1, 2006,
the sale or charges for any room or rooms, lodgings, accommodations, or meals
furnished, and tangible personal property purchased for use or consumption by a
Jewish women's nonprofit charitable corporation exempt from taxation pursuant
to § 501 (c) (3) of the Internal Revenue Code and organized to provide (i)
opportunities for health education programs, primarily regarding women's health
care, (ii) youth activities, (iii) education on issues of importance to the
community, and (iv) opportunities for doctors from Israel to participate in an
exchange program with physicians associated with medical colleges in Virginia.
24. From Beginning July 1, 1998, through June 30, 2001and ending July 1, 2006,
tangible personal property purchased for use or consumption by a nonprofit
organization exempt from taxation pursuant to § 501 (c) (3) of the Internal
Revenue Code and organized exclusively to build and maintain through a nonprofit
plan a permanent concert audience and to cultivate in individuals an interest in
good music performed by qualified artists.
25. From Beginning July 1, 1998, through June 30, 2001and ending July 1, 2006,
all tangible personal property, other than tangible personal property purchased for resale in the gift shop, purchased for use or
consumption by a nonprofit corporation which is exempt from taxation pursuant
to § 501 (c) (3) of the Internal Revenue Code and is organized to preserve and
exhibit objects relating to the history of the Fredericksburg area.
26. From Beginning July 1, 1998, through June 30, 2001and ending July 1, 2006,
tangible personal property purchased for use or consumption by a nonprofit
organization exempt from taxation pursuant to § 501 (c) (3) of the Internal
Revenue Code and organized for the purpose of providing opportunities for cultural
enrichment, educational ventures and personal growth through musical concerts,
an art league and affordable studio and office space for artists and community
groups.
27. From Beginning July 1, 1998, through June 30, 2001and ending July 1, 2006,
tangible personal property purchased for use or consumption by a nonprofit,
nonstock corporation exempt from taxation pursuant to § 501 (c) (3) of the
Internal Revenue Code and organized exclusively to establish and promote a facility
for the collection, maintenance, exhibition and interpretation of the history of a
city by providing a medium for the exchange of ideas and information and for
historic research, preservation and educational purposes; by administering
property; and by sponsoring cooperative planning, research, fund-raising and
public educational programs.
28. From Beginning July 1, 1998, through June 30, 2001and ending July 1, 2006,
tangible personal property purchased for use or consumption by a nonprofit
organization which is exempt from taxation pursuant to § 501 (c) (3) of the
Internal Revenue Code and organized exclusively to (i) present internationally
acclaimed artists in the Commonwealth, (ii) showcase art excellence from the
Commonwealth to others, and (iii) increase the appreciation of the arts among
school children.
29. From July 1, 1998, through June 30, 2001, tangible personal property purchased for use or consumption by a nonprofit organization exempt from taxation pursuant to § 501 (c) (3) of the Internal Revenue Code and organized for the purpose of operating, managing, and promoting a museum dedicated to recording, preserving, and providing information relating to the history of a city located in the Hampton Roads area.
30. From Beginning July 1, 1998, through June 30, 2001and ending July 1, 2006,
tangible personal property purchased for use or consumption by a nonprofit
organization exempt from taxation pursuant to § 501 (c) (3) of the Internal
Revenue Code and organized for the purpose of promoting public interest and
participation in the study, research, interpretation, preservation, restoration, and
dissemination of Virginia's cultural, historical, and scientific heritage by
providing resources and support for Virginia's museums and historic sites by,
among other things, conducting education and training for museum staff and
volunteers.
31. From Beginning July 1, 1998, through June 30, 2001and ending July 1, 2006,
tangible personal property purchased for use or consumption by a nonprofit
corporation exempt from taxation pursuant to § 501 (c) (3) of the Internal
Revenue Code and organized exclusively to perpetuate a memorial to Holocaust victims
and survivors as well as to educate the general public through tours and lectures
about the Holocaust.
32. From Beginning July 1, 2000, through June 30, 2001and ending July 1, 2006,
tangible personal property purchased for use or consumption by a nonprofit
corporation exempt from taxation under § 501 (c) (3) of the Internal Revenue
Code and (i) operating for the purpose of preserving, protecting, and promoting
awareness of the historic, natural, and cultural resources of a county located in
the Sixteenth Planning District established pursuant to § 15.2-4203; and (ii)
accomplishing this purpose by such means as donating applicable books to libraries,
the placing of historic markers, and providing or arranging historic and cultural
tours in such counties.
33. From Beginning July 1, 2000, through June 30, 2001and ending July 1, 2006,
tangible personal property purchased for use or consumption by a nonprofit
organization exempt from taxation pursuant to § 501 (c) (3) of the Internal
Revenue Code and organized to promote the performing arts by providing theatrical
facilities at below market cost to nonprofit performing arts groups and promoters.
34. From Beginning July 1, 2000, through June 30, 2001and ending July 1, 2006,
tangible personal property purchased for use or consumption by a nonprofit
corporation exempt from taxation pursuant to § 501 (c) (3) of the Internal
Revenue Code and organized to produce special events and festivals designed to bring
the community together and promote public interest in downtown Richmond.
35. From Beginning July 1, 2000, through June 30, 2001and ending July 1, 2006,
tangible personal property purchased for use or consumption by a nonprofit
corporation exempt from taxation pursuant to § 501 (c) (3) of the Internal
Revenue Code and organized to promote preservation of the rural and small-town
character of the Shenandoah Valley by facilitating natural resource conservation and
environmentally sound land use.
36. From Beginning July 1, 2000, through June 30, 2001and ending July 1, 2006,
tangible personal property purchased for use or consumption by a nonprofit corporation, located within the boundaries of the
Eighteenth Planning District established pursuant to § 15.2-4203, which is
exempt from taxation pursuant to § 501 (c) (3) of the Internal Revenue Code and
organized to promote maritime history and education through such activities as, but
not limited to (i) the establishment of a museum dedicated to the shipbuilding
industry; (ii) archeological investigations of shipbuilding sites; and (iii)
the reconstruction and maintenance of a 19th century shipbuilding and fishing
village.
37. From Beginning July 1, 2000, through June 30, 2001and ending July 1, 2006,
tangible personal property purchased for use or consumption by a nonprofit corporation, located within the boundaries of the Fifth
Planning District established pursuant to § 15.2-4203, which is exempt from
federal income taxation pursuant to § 501 (c) (3) of the Internal Revenue Code
and organized for the purpose of promoting activities related to genealogy,
including, but not limited to, research, education, record keeping, and
collection and publication of documents.
38. From Beginning July 1, 2000, through June 30, 2001and ending July 1, 2006,
tangible personal property purchased for use or consumption by a nonprofit
corporation exempt from taxation pursuant to § 501 (c) (3) of the Internal
Revenue Code and organized to provide support to the University of Virginia's Orland
E. White Arboretum, Inc., the state arboretum, through scientific research,
cultural and education programs for the public, and financial assistance for
tangible improvements.
39. From Beginning July 1, 2000, through June 30, 2001and ending July 1, 2006,
tangible personal property purchased for use or consumption by a nonprofit corporation, located within the boundaries of the Eleventh
Planning District pursuant to § 15.2-4203, which is exempt from taxation under
§ 501 (c) (3) of the Internal Revenue Code, which conducts symphony performances and
educational programs on music in the central Virginia area.
40. From Beginning July 1, 2000, through June 30, 2001and ending July 1, 2006,
tangible personal property purchased for use or consumption by a nonprofit corporation, located within the boundaries of the Eleventh
Planning District pursuant to § 15.2-4203, which is exempt from taxation under
§ 501 (c) (3) of the Internal Revenue Code and organized to promote African-American
history and culture through programs, exhibitions, and the cataloging and storing of
historical artifacts for scholars.
41. From Beginning July 1, 2000, through June 30, 2001and ending July 1, 2006,
tangible personal property purchased for use or consumption by a nonprofit
corporation exempt from taxation pursuant to § 501 (c) (3) of the Internal
Revenue Code and organized (i) to collect and display to the public a representative
sample of past and present military vehicles; (ii) to gather, write, edit, publish
and otherwise create and disseminate material relating to the history of
military vehicles; and (iii) to promote public awareness and understanding of
the contribution military vehicles have made to various nations.
42. From July 1, 2000, through June 30, 2001, tangible personal property purchased for use or consumption by a nonprofit corporation exempt from taxation pursuant to § 501 (c) (3) of the Internal Revenue Code and organized (i) to collect and display to the public a representative sample of past and present military vehicles; (ii) to gather, write, edit, publish and otherwise create and disseminate material relating to the history of military vehicles; and (iii) to promote public awareness and understanding of the contribution military vehicles have made to various nations.
43. From July 1, 2000, through June 30, 2001, tangible personal property purchased for use or consumption by a nonprofit organization exempt from taxation pursuant to § 501 (c) (3) of the Internal Revenue Code and organized primarily for the purpose of operating a museum and providing educational programs on the life and times of General George C. Marshall.
44. From Beginning July 1, 2000, through June 30, 2001and ending July 1, 2006,
tangible personal property purchased for use or consumption by a nonprofit
corporation exempt from taxation pursuant to § 501 (c) (3) of the Internal
Revenue Code and organized exclusively to study and preserve the social, economic
and political history of a village and its surrounding areas, located in a county
with a population of at least 57,450 but no more than 60,000, by preserving the
historical sites, artifacts and buildings.
45. From Beginning July 1, 2000, through June 30, 2001and ending July 1, 2006,
tangible personal property purchased for use or consumption by a nonprofit
organization exempt from taxation pursuant to § 501 (c) (3) of the Internal
Revenue Code and organized for the purpose of operating a museum dedicated to (i)
promoting interest in the history of western Virginia, (ii) collecting,
interpreting, preserving and making available materials relating to that
history, and (iii) providing educational services to people and institutions
throughout western Virginia.
46. From Beginning July 1, 2000, through June 30, 2001and ending July 1, 2006,
tangible personal property purchased for use or consumption by a nonprofit
organization exempt from taxation pursuant to § 501 (c) (3) of the Internal
Revenue Code and organized for the purpose of operating a year-round, professional
theatre serving the western area of Virginia with cultural and educational programs
and outreach services to youth.
47. From Beginning July 1, 2000, through June 30, 2001and ending July 1, 2006,
tangible personal property purchased for use or consumption by a nonprofit corporation located within the boundaries of the Thirteenth
Planning District established pursuant to § 15.2-4203 exempt from taxation
pursuant to § 501 (c) (3) of the Internal Revenue Code and organized for the
purpose of establishing a regional cultural arts center that will promote, provide,
and preserve the performing and visual arts for the education of the citizens
in the southern region of Virginia.
48. From Beginning July 1, 2000, through June 30, 2001and ending July 1, 2006,
tangible personal property purchased for use or consumption by a nonprofit organization located within the boundaries of the Eleventh
Planning District established pursuant to § 15.2-4203 which is (i) exempt from
taxation pursuant to § 501 (c) (3) of the Internal Revenue Code and (ii)
organized for the purpose of operating and managing a museum dedicated to historic
preservation, restoration and research.
49. From Beginning July 1, 2000, through June 30, 2001and ending July 1, 2006,
tangible personal property purchased for use or consumption by a nonprofit
organization exempt from taxation pursuant to § 501 (c) (3) of the Internal
Revenue Code and organized for the purpose of promoting interdisciplinary
scholarship and research of nineteenth century culture and supporting that purpose,
in part, by sponsoring an annual conference, an annual journal, and an annual
newsletter.
50. From Beginning July 1, 2000, through June 30, 2001and ending July 1, 2006,
tangible personal property purchased for use or consumption by a nonprofit
corporation exempt from taxation pursuant to § 501 (c) (3) of the Internal
Revenue Code and organized to give students interested in acting, directing, and
playwriting a chance to explore their talents in a professional setting; and to
produce drama which speaks to current cultural issues such as discrimination
and war.
§ 58.1-609.10. Miscellaneous exemptions.
The tax imposed by this chapter or pursuant to the authority granted in §§ 58.1-605 and 58.1-606 shall not apply to the following:
1. Artificial or propane gas, firewood, coal or home heating oil used for domestic consumption. "Domestic consumption" means the use of artificial or propane gas, firewood, coal or home heating oil by an individual purchaser for other than business, commercial or industrial purposes. The Tax Commissioner shall establish by regulation a system for use by dealers in classifying individual purchases for domestic or nondomestic use based on the principal usage of such gas, wood, coal or oil. Any person making a nondomestic purchase and paying the tax pursuant to this chapter who uses any portion of such purchase for domestic use may, between the first day of the first month and the fifteenth day of the fourth month following the year of purchase, apply for a refund of the tax paid on the domestic use portion.
2. An occasional sale, as defined in § 58.1-602.
3. Tangible personal property for future use by a person for taxable lease or rental as an established business or part of an established business, or incidental or germane to such business, including a simultaneous purchase and taxable leaseback.
4. Delivery of tangible personal property outside the Commonwealth for use or consumption outside of the Commonwealth. Delivery of goods destined for foreign export to a factor or export agent shall be deemed to be delivery of goods for use or consumption outside of the Commonwealth.
5. Through Ending June 30, 2001 sales of tangible personal property to a
nonsectarian youth organization exempt from taxation under § 501 (c) (3) of the
Internal Revenue Code and sponsoring a national or international camping
assembly within this Commonwealth for seven continuous days or more with
attendance in excess of 20,000, which sale of tangible personal property is for
use or consumption at such camping assembly.
6. Tangible personal property purchased with food coupons issued by the United States Department of Agriculture under the Food Stamp Program or drafts issued through the Virginia Special Supplemental Food Program for Women, Infants, and Children.
7. Tangible personal property purchased for use or consumption in the performance of maintenance and repair services at Nuclear Regulatory Commission-licensed nuclear power plants located outside the Commonwealth.
8. From July 1, 1995, through June 30, 2001, tangible personal property purchased for use or consumption by a nonprofit organization exempt from taxation under § 501 (c) (3) of the Internal Revenue Code and organized exclusively to promote efficiency and fairness in the offer and sale of securities for the benefit of investors, securities issuers, and the general public, by providing for electronic communication, filing, processing, dissemination and review of securities registration materials, and by serving as a database for securities law information filed with regulators having primary and immediate authority to administer the regulation of the commerce of securities.
9. From July 1, 1995, through June 30, 2001, tangible personal property purchased for use in the construction of improvements which are to be used solely for affordable rental dwelling units for persons who are of the age of at least 62 years, if at least part of the funds for site development and the construction are provided by an organization exempt from taxation under § 501 (c) (3) of the Internal Revenue Code and if the amount of funds which would otherwise have to be provided by the tax exempt organization is reduced by the amount of the sales and use tax exemption. The rental units shall be considered to be affordable if the rent charged meets the criteria of the Federal Low Income Housing Tax Credit Program.
10. From July 1, 1995, through June 30, 2001, tangible personal property donated or sold for distribution to individuals in the United States who have been victims of a natural disaster which has been declared a disaster for federal aid purposes by the President of the United States.
11. From July 1, 1995, through June 30, 2001, copies of medical records purchased by an attorney or his law firm for use in case preparations.
12. From Beginning July 1, 1997, through June 30, 2001and ending July 1, 2006,
tangible personal property purchased for use or consumption by a nonstock, nonprofit corporation organized under the laws of the State of
Delaware which is exempt from taxation under § 501 (c) (3) of the Internal
Revenue Code and was formed for the purposes of (i) promoting the development
of the private sector of the nation of Romania and (ii) carrying out all other
purposes and policies of, and complying with, the relevant sections of the
Support For East European Democracy Act of 1989 (P.L. 101-179, 22 U.S.C. § 5401
et seq.).
13. From Beginning July 1, 1997, through June 30, 2001and ending July 1, 2006,
tangible personal property purchased for use or consumption by a nonprofit
organization exempt from taxation under § 501 (c) (3) of the Internal Revenue
Code and organized exclusively to promote the social welfare and defend the human
rights of persons born and unborn.
14. From July 1, 1997, through June 30, 2001, livestock sold at auction by a chamber of commerce exempt from taxation under § 501 (c) (6) of the Internal Revenue Code, provided that the proceeds of such auction are distributed to contestants in a junior livestock show and sale.
15. From Beginning July 1, 1997, through June 30, 2001and ending July 1, 2006,
tangible personal property purchased for use or consumption by any civic youth
organization or corporation which is organized solely for the purpose of
promoting community little league-type baseball or softball.
16. From Beginning July 1, 1997, through June 30, 2001and ending July 1, 2006,
a professional's provision of original, revised, edited, reformatted or copied documents, including but not limited to documents
stored on or transmitted by electronic media, to its client or to third parties
in the course of the professional's rendition of services to its clientele.
17. From Beginning July 1, 1997, through June 30, 2001and ending July 1, 2006,
lodging and meals for members paid by and tangible personal property purchased for use or consumption by a nonprofit veterans
association exempt from taxation under § 501 (c) (19) of the Internal Revenue
Code and which is organized to provide scholarships to National Guard members and
their families, extra life insurance for National Guard members, and interest-free
loans to National Guard members who have lost their full-time jobs, homes or
cars.
18. From Beginning July 1, 1998, through June 30, 2001and ending July 1, 2006,
tangible personal property purchased for use or consumption by any organization which is organized solely for the purpose of operating
a nonprofit swim team for children ages eighteen and under.
19. From Beginning July 1, 1998, through June 30, 2001and ending July 1, 2006,
tangible personal property purchased for use or consumption by a nonprofit
corporation exempt from taxation under § 501 (c) (3) of the Internal Revenue
Code and organized exclusively to promote long-distance running as a competitive
sport and healthful exercise through publications, videos, races, training runs,
safety workshops, clinics and cooperative fitness events with local
communities.
20. From Beginning July 1, 1998, through June 30, 2001and ending July 1, 2006,
tangible personal property purchased for use or consumption by a nonprofit corporation organized under the laws of the Commonwealth
which is exempt from federal income taxation pursuant to § 501 (c) (3) of the
Internal Revenue Code and is organized and operated exclusively to sponsor and
promote baseball programs for boys ages thirteen through eighteen and to sponsor
baseball tournaments from local through state levels.
21. From Beginning July 1, 1998, through June 30, 2001and ending July 1, 2006,
tangible personal property purchased for use or consumption by a nonprofit organization which is exempt from federal income taxation
pursuant to § 501 (c) (3) of the Internal Revenue Code and is organized
exclusively to advance the moral character of and promote sportsmanship, team
spirit, fair play, honesty and patriotism among youth by providing and supervising a
community soccer program.
22. From Beginning July 1, 1998, through June 30, 2001and ending July 1, 2006,
tangible personal property purchased for use or consumption by a nonprofit
organization exempt from taxation under § 501 (c) (3) of the Internal Revenue
Code and organized exclusively to promote the many historic, cultural and
natural qualities of a unique region that was once a stage for Civil War
activity and continues to be a rich resource of rural and traditional town
cultures and recreational activities.
23. From Beginning July 1, 1998, through June 30, 2001and ending July 1, 2006,
tangible personal property purchased for use or consumption by a nonprofit
corporation exempt from taxation under § 501 (c) (3) of the Internal Revenue
Code which is organized for the purpose of fostering economic development by
working with owners or managers of small businesses to create jobs, make
capital investments, and increase sales, and which receives funding from the
Department of Business Assistance, the U.S. Small Business Administration, and
political subdivisions of the Commonwealth.
24. From Beginning July 1, 2000, through June 30, 2001and ending July 1, 2006,
tangible personal property purchased for use or consumption by a nonprofit corporation located within the boundaries of the Eighth
Planning District established pursuant to § 15.2-4203, exempt from taxation
under § 501 (c) (3) of the Internal Revenue Code which is organized to provide
for the funding, construction and operation of a community rowing boathouse for use
by public and private high schools, community rowing clubs and individuals
through educational and recreational programs.