Code of Virginia
Chapter 21 - Family and Children's Trust Fund
§ 63.2-2100. Family and Children's Trust Fund; public purpose; exempt from taxation

A. There is hereby created the Family and Children's Trust Fund (the Trust Fund). The exercise of powers granted under this chapter shall be in all respects for the benefit of the citizens of the Commonwealth and for the support and development of services for the prevention and treatment of child abuse and neglect and violence within families. This goal shall be achieved through public and private collaboration.
B. The Trust Fund will be performing an essential governmental function in the exercise of the powers conferred upon it by this chapter. Gifts, contributions, grants, devises, and bequests, whether personal or real property, and the income therefrom, accepted by the Trust Fund, shall be deemed to be gifts to the Commonwealth, which shall be exempt from all state and local taxes, and shall be regarded as the property of the Commonwealth for the purposes of all tax laws.
1986, c. 416, § 63.1-326; 2002, c. 747; 2012, cc. 803, 835; 2016, cc. 110, 627.