When a gift is designated as a gift in memory of a specified person, then the item or purpose for which such gift is expended shall be identified as a memorial to such designated person.
Structure Code of Alabama
Chapter 6 - Department of Archives and History.
Section 41-6-51 - Disposition and Expenditure of Fund.
Section 41-6-52 - Identification of Item or Purpose for Which Gift Expended Where Gift Designated in Memory of Specified Person.
Section 41-6-53 - Gifts Deemed Gifts to State; Deduction of Amount of Gift for Income Tax Purposes.