SB 181 Summary

• Amends Section 40-9-12 of the Code of Alabama 1975 to define and establish tax exemption qualifications for United Way organizations and other united appeal funds.

• Defines "united appeal fund" as a nonprofit entity that raises funds for supported charities, holds a Certificate of Exemption from Alabama sales, use, and lodgings tax, and maintains compliance with reporting requirements under Sections 40-9-60 and 40-9-61.

• Establishes that United Way member agencies receiving more than de minimis funding must be accountable to their United Way organization and included on annual lists submitted to the Department of Revenue.

• Requires each United Way organization to submit annual lists of constituent member agencies to the Department of Revenue on dates specified by departmental rule.

• Deems united appeal funds already holding a Certificate of Exemption in good standing with reporting requirements to automatically qualify for the tax exemption definitions, effective the first day of the third month following passage and approval.