(a) All assets and properties of the center, the income therefrom, and all other income of the center are exempt from any form of taxation in the State of Alabama whether imposed by the state, a county, or a municipality.
(b) All gifts, grants, devises, and bequests to the center by individuals, associations, corporations, and other business entities are exempt from all county and municipal taxes, and are deductible from state income taxes in accordance with Section 40-18-15 and other applicable law.
Structure Code of Alabama
Chapter 60 - Trade Schools and Junior Colleges.
Article 15 - Community Outreach Partneship at Jefferson State Community College
Section 16-60-300 - Incorporation Authorized.
Section 16-60-301 - Application for Incorporation.
Section 16-60-302 - Certificate of Incorporation.
Section 16-60-303 - Appointment of Board of Directors.
Section 16-60-304 - Removal of Board of Directors; Vacancies.
Section 16-60-305 - Purpose of the Center.
Section 16-60-306 - Power of the Center.
Section 16-60-307 - Acceptance of Appropriations, Gifts, and Grants; Legislative Appropriations.
Section 16-60-308 - Responsibilities of the Board.
Section 16-60-309 - Disbursement of State Funds Through Grant Procedure.
Section 16-60-310 - Report of the Examiner of Public Accounts.
Section 16-60-311 - Exemptions From Taxation.
Section 16-60-312 - Nonprofit and Public Nature of the Center.