Code of Alabama
Article 1 - General Provisions.
Section 16-44A-19 - Exemption From State Taxes; Authority to Solicit Gifts and Donations; Tax Treatment of Gifts, Grants, Devises, and Bequests; Liberal Construction.

(a) The compact shall be exempt from all taxes of the State of Alabama and its political subdivisions to the same extent as public schools and colleges. All receipts, from whatever source, are appropriated to the compact until expended and shall not lapse. The compact is authorized to solicit gifts and donations, and all gifts, grants, devises, and bequests shall be deductible from state income taxes in accordance with Section 40-18-15.
(b) All of the acts provided for in the body of the compact agreement are hereby specifically authorized and provided for, it being the intent of this article to incorporate and enact the entirety of the provisions of the compact into this code. The provisions of the compact and this article shall be liberally construed to effectuate the purposes of the article.

Structure Code of Alabama

Code of Alabama

Title 16 - Education.

Chapter 44A - Alabama Compact for Leadership and Citizenship Education.

Article 1 - General Provisions.

Section 16-44A-1 - Legislative Intent.

Section 16-44A-2 - Authorization, Enactment, and Adoption of the Alabama Compact for Leadership and Citizenship Education; Purpose, Intent, and Member Parties to the Compact.

Section 16-44A-3 - Frequency and Purpose of Membership Meetings.

Section 16-44A-4 - Voting.

Section 16-44A-5 - Non-Profit Public Corporation.

Section 16-44A-6 - Board of Directors; Election, Composition, Term.

Section 16-44A-7 - Representation of the Board of Directors Members; Meetings of Board.

Section 16-44A-8 - Governor of Alabama as Ex Officio President; Election of Chair and Vice-Chair.

Section 16-44A-9 - Authority, Duties, and Responsibilities of Executive Director; Board of Directors as Nominating Committee.

Section 16-44A-10 - Membership and Fiscal Year; Dues.

Section 16-44A-11 - Creation of Advisory Committees; Purpose and Composition.

Section 16-44A-12 - Adoption of Plan of Educational Work Which Furthers Purposes of Compact; Plan Objectives; Programs and Activities Under Plan.

Section 16-44A-13 - Programs and Experiences Encouraged and Supported by Compact.

Section 16-44A-14 - Powers of Board of Directors.

Section 16-44A-15 - Remuneration of Board of Directors Members.

Section 16-44A-16 - Establishment of Bank Accounts; Adoption of Annual Budget; Performance of Independent Annual Audit.

Section 16-44A-17 - Distribution of Residual Assets in the Event of Dissolution of Compact.

Section 16-44A-18 - Organization of Compact as Voluntary Public-Private Partnership Constituted as Not-for-Profit Public Corporation; Affirmative Action Required in Initial Membership Invitations; Filing of Papers for Incorporation of Compact.

Section 16-44A-19 - Exemption From State Taxes; Authority to Solicit Gifts and Donations; Tax Treatment of Gifts, Grants, Devises, and Bequests; Liberal Construction.