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2001 SESSION
012917880Be 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 June 30, 2001, Ending July 1, 2002, 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.