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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-9-18

Property of Corporation Organized for Purpose of Aiding Retired Teachers, Etc

Official textalison.legislature.state.al.us

# (a)

There shall be exempted from any and all state, county and municipal taxes, licenses, fees and charges of any nature whatsoever on all real and personal property of any nonprofit membership corporation:

# (1)

Which is organized under Alabama law as a benevolent society for the purpose of aiding and benefiting retired teachers and supervisory staff personnel of any one or more public school systems in the state,

# (2)

Which is organized for other than pecuniary gain and not for individual profit, and

# (3)

When such real or personal property is used by such corporation for the occupancy of its members and for professional or social meetings and functions sponsored by such corporation or its members.

# (b)

The clause “for other than pecuniary gain and not for individual profit,” as used in the preceding subsection, shall not include any fee, admission, service charge or dues assessed, charged or collected by any such corporation from any person or persons for any service rendered by such corporation, or for the use or occupancy of any of the real or personal property of such corporation.

Last amended: Acts 1959, No. 548, p. 1355.

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In this chapter (40 sections)
  1. 40-9-2 · Claim of Exemption of Homestead and Household and Kitchen…
  2. 40-9-3 · Peanuts and Pecans Stored in Licensed Warehouses
  3. 40-9-4 · Products or Materials Used in Textile Manufacture
  4. 40-9-5 · Manufacturers of Calcium Cyanamide, Aluminum or Aluminum…
  5. 40-9-6 · Personal Property Stored for Shipment Outside of State
  6. 40-9-7 · Personal Property Held by Warehouseman for Distribution
  7. 40-9-8 · Artesian Wells Leased to Municipalities
  8. 40-9-9 · Y.m.c.a
  9. 40-9-10 · Y.w.c.a
  10. 40-9-11 · Y.w.c.o
  11. 40-9-12 · The March of Dimes, Inc., Y.m.h.a., Seamen’s Home of Mobile,…
  12. 40-9-12.1 · United Appeal Fund Organizations and Supported Charities
  13. 40-9-13 · Volunteer Fire Departments, Alabama Society of D.a.r., Annual…
  14. 40-9-14 · Property Used for Public Purposes
  15. 40-9-14.1 · Certificates of Exemption to Governmental Entities,…
  16. 40-9-14.2 · Airport Authorities
  17. 40-9-14.3 · Certificates of Exemption to Statutorily Exempt Entities…
  18. 40-9-15 · Alabama State Fair and Exhibit Association
  19. 40-9-16 · Property of Corporation or Association Formed for Social or…
  20. 40-9-17 · Property Owned and Used or Held by Colleges for Certain…
  21. 40-9-18 · Property of Corporation Organized for Purpose of Aiding…
  22. 40-9-19 · Homesteads
  23. 40-9-19.1 · Governing Body of Municipality Authorized to Exempt…
  24. 40-9-20 · Certain Homes Owned by Veterans or Their Widows
  25. 40-9-21 · Principal Residences and 160 Acres Adjacent Thereto of…
  26. 40-9-21.1 · Verification of Eligibility by Mail for Certain Persons.…
  27. 40-9-21.2 · Falsely Claiming Homestead Exemption
  28. 40-9-21.3 · Disabled Veterans Property Tax Debt-to-Income Ratio…
  29. 40-9-22 · Nuclear Fuel Assemblies
  30. 40-9-23 · Corporations Organized to Establish Regional Mental Health…
  31. 40-9-24 · Property Tax Relief Fund
  32. 40-9-25 · George Lindsey Celebrity Benefit, Inc., Alabama Special…
  33. 40-9-25.1 · Magic Moments
  34. 40-9-25.2 · Habitat for Humanity Organizations and West Alabama Youth…
  35. 40-9-25.3 · Rainbow Omega, Inc
  36. 40-9-25.4 · Farley L. Berman Foundation, Inc
  37. 40-9-25.5 · American Bowling Congress
  38. 40-9-25.6 · Christian Children Homes, Inc
  39. 40-9-25.7 · Franklin Memorial Clinic, Inc
  40. 40-9-25.8 · Birmingham Civil Rights Institute
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