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Developed and maintained by the Division of Legislative Automated Systems.
1998 SESSION
987230480Be 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, 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 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 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. (i)a 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.
(ii)b From July 1, 1997, through June 30,
19982003, all other tangible personal property purchased
by the area agencies on aging through programs administered by the Virginia
Department for the Aging.
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. (i) a From July 1, 1989, through June 30,
19982003, 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.
(ii)b From July 1, 1997, through June 30,
19982003, 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 Eleventh Planning District,
established pursuant to § 15.1-1403.
12. From July 1, 1989, through June 30, 19982003,
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, 19982003,
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, 19982003,
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, 19982003,
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, 19982003,
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, 19982003,
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, 19982003,
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, 19982003,
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,
19982003, 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,
19982003, 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,
19982003, 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,
19982003, 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, 19982003,
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, 19982003,
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, 19982003,
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 July 1, 1991, through June 30, 19982003,
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, 19982003,
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, 1995, through June 30, 19982003,
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 § 15.1-1403.
30. From July 1, 1995, through June 30, 19982003,
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 § 15.1-1403 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 July 1, 1995, through June 30, 19982003,
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, Headstart
programs) to individuals who agree to perform community service.
32. From July 1, 1995, through June 30, 19982003,
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 July 1, 1995, through June 30, 19982003,
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 July 1, 1995, through June 30, 19982003, 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 July 1, 1995, through June 30, 19982003,
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 § 15.1-1403.
36. From July 1, 1995, through June 30, 19982003,
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 § 15.1-1403 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 July 1, 1995, through June 30, 19982003,
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, 19982003,
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 § 15.1-1403.
39. From July 1, 1996, through June 30, 19982003,
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 July 1, 1995, through June 30, 19982003, 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.
41. From July 1, 1995, through June 30, 19982003,
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, 19982003,
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 July 1, 1995, through June 30, 19982003,
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 July 1, 1995, through June 30, 19982003,
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 July 1, 1995, through June 30, 19982003,
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, 19982003,
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
§ 15.1-1403 by providing a supervised physical education program through
softball teams and leagues.
47. From July 1, 1995, through June 30, 19982003,
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 § 15.1-1403.
48. From July 1, 1995, through June 30, 19982003,
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 § 15.1-1403.
49. From July 1, 1995, through June 30, 19982003,
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, 19982003,
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 July 1, 1995, through June 30, 19982003,
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 July 1, 1995, through June 30, 19982003,
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 July 1, 1995, through June 30, 19982003,
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
§ 15.1-1403 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 July 1, 1995, through June 30, 19982003, 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 § 15.1-1403.
55. Effective retroactive to January 1, 1995, through June 30,
19982003, 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 July 1, 1995, through June 30, 19982003,
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 § 15.1-1403.
57. From July 1, 1995, through June 30, 19982003,
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 § 15.1-1403, all as provided under the
Internal Revenue Code and interpretations thereof.
58. From July 1, 1995, through June 30, 19982003,
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
Twenty-third Planning District established pursuant to § 15.1-1403, and
providing to communities in such area consultation services as to the rights of
the disabled and disadvantaged.
59. From July 1, 1995, through June 30, 19982003,
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 § 15.1-1403 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 July 1, 1995, through June 30, 19982003,
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 § 15.1-1403.
61. From July 1, 1995, through June 30, 19982003,
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 § 15.1-1403, 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 July 1, 1995, through June 30, 19982003,
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 § 15.1-1403.
63. From July 1, 1995, through June 30, 19982003,
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 July 1, 1995, through June 30, 19982003,
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, post-adoption services, in-home
services, therapeutic foster care, residential treatment, and independent
living, within the boundaries of the Fifteenth Planning District established
pursuant to § 15.1-1403.
65. From July 1, 1997, through June 30, 19982003,
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 July 1, 1997, through June 30, 19982003,
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 July 1, 1997, through June 30, 19982003,
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, 19982003,
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, 19982003,
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 July 1, 1997, through June 30, 19982003,
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 § 15.1-1403.
71. From July 1, 1997, through June 30, 19982003,
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 July 1, 1997, through June 30, 19982003,
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 July 1, 1997, through June 30, 19982003,
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 July 1, 1997, through June 30, 19982003,
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, 19982003,
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 July 1, 1997, through June 30, 19982003,
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 July 1, 1997, through June 30, 19982003,
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 July 1, 1997, through June 30, 19982003,
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 July 1, 1997, through June 30, 19982003,
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 July 1, 1997, through June 30, 19982003,
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 July 1, 1997, through June 30, 19982003,
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 § 15.1-1403.
82. From July 1, 1997, through June 30, 19982003,
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, 19982003,
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 July 1, 1997, through June 30, 19982003,
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 July 1, 1997, through June 30, 19982003,
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 July 1, 1997, through June 30, 19982003,
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, 19982003,
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 July 1, 1997, through June 30, 19982003,
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, 19982003,
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 July 1, 1997, through June 30, 19982003,
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 July 1, 1997, through June 30, 19982003,
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 July 1, 1997, through June 30, 19982003,
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 July 1, 1997, through June 30, 19982003,
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, 19982003,
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. From July 1, 1997, through June 30, 19982003,
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, 19982003,
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 July 1, 1998, through June 30, 2003, tangible personal property purchased for use or consumption by a nonprofit, all-volunteer organization which is exempt from federal income taxation pursuant to § 501 (c) (3) of the Internal Revenue Code, and is organized to promote, organize and administer little league baseball for children.