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- Subject Index: Since 1995
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1995 SESSION
LD7121382Be it enacted by the General Assembly of Virginia:
1. That § 58.1-609.8 of the Code of Virginia is amended and reenacted as follows:§ 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. Tangible personal property purchased for use or consumption by or sold by a volunteer fire department or volunteer rescue squad or auxiliary of such department or squad not conducted for profit 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 of recording and reproducing services, purchased by churches organized not for profit and 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 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. Tangible personal property sold or leased for use in nonprofit nutrition programs for the elderly qualifying under 42 U.S.C. § 3030 (e) through (g), 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.
4. Tangible personal property bought, sold or used by Virginia Federation of Humane Societies or any chartered, not-for-profit 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. 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. 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. 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. 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. Tangible personal property for use or consumption by a licensed nonprofit adult care residence as defined in § 63.1-172 or a licensed nonprofit adult day care center as defined in § 63.1-194.1.
11. From July 1, 1989, through June 30, [ 1994 1998 ] , 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.
12. From July 1, 1989, through June 30, [ 1994 1998 ] , 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 July 1, 1989, through June 30, [ 1994 1998 ] , 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 July 1, 1989, through June 30, [ 1994 1998 ], 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 July 1, 1990, through June 30, [ 1994 1998 ] , 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 July 1, 1990, through June 30, [ 1994 1998 ] , 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 July 1, 1990, through June 30, [ 1994 1998 ] , 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 July 1, 1990, through June 30, [ 1994 1998 ] , 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 July 1, 1991, through June 30, [ 1994 1998 ] , 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, [
1994 1998 ] , 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, [
1994 1998 ] , 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, [
1994 1998 ] , 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, [
1994 1998 ] , 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, [ 1994 1998 ] , 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 July 1, 1991, through June 30, [ 1994 1998 ] , 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 July 1, 1991, through June 30, [ 1994 1998 ] , 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 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 July 1, 1991, through June 30, [ 1994 1998 ] , 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 to (i) the blind or visually
impaired or programs devoted to the prevention of the loss of eyesight; (ii)
the deaf or hearing impaired; (iii) drug abuse and drug awareness programs;
(iv) diabetes and diabetes detection; and (v) 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 July 1, 1991, through June 30, [ 1994 1998 ] , 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 July 1, [ 1994 1995 ] , through June
30, 1998, 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.