Code of Alabama
Article 4 - Exemptions.
Section 40-14A-43 - Applicability to Organizations Under 26 u.s.c.a. &Sect;501(a).

The taxes levied by this chapter shall not apply to any organization described in 26 U.S.C. ยง501(a), any county, municipality, municipal corporation, or the State of Alabama, or any corporation or association owned solely by counties, municipalities, or the State of Alabama, any community chest, fund, or foundation, or any entity organized and operated exclusively for religious purposes, any homeowners association, any political party, political action committee, political campaign committee, or any agricultural cooperative.

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Structure Code of Alabama

Code of Alabama

Title 40 - Revenue and Taxation.

Chapter 14A - Alabama Business Privilege and Corporation Shares Tax of 1999.

Article 4 - Exemptions.

Section 40-14A-41 - Applicability to Certain Entities Organized Before January 1, 1999.

Section 40-14A-42 - Applicability to Certain Corporations Under Contract With Department of Economic and Community Affairs.

Section 40-14A-43 - Applicability to Organizations Under 26 u.s.c.a. &Sect;501(a).