SB115 Alabama 2023 Session

Summary

Primary Sponsor

J.T. WaggonerSenator

Republican

Session

Regular Session 2023

Title

To amend Section 40-9-12, Code of Alabama 1975, regarding tax exemptions, to change the name of the National Foundation to reflect its current name, the March of Dimes Inc.

Summary

This bill updates Alabama's tax-exemption law to rename the National Foundation’s Alabama Field Offices to March of Dimes Inc., while preserving the same exemptions for a long list of nonprofit organizations.

What This Bill Does

Amends Section 40-9-12 to replace the National Foundation’s Alabama Field Offices with March of Dimes Inc. in the tax-exemption list, keeping the same exemptions from state, county, and municipal taxes for the named nonprofits and their real and personal property used in their programs. Maintains provisions that taxed goods paid by exempt organizations (with refunds available through the Department of Revenue) and clarifies definitions related to United Appeal Funds, United Way organizations, and their member agencies. Establishes the effective date as the first day of the third month after passage.

Who It Affects

• The nonprofit organizations listed in the amended Section 40-9-12(a) (including YMHA/J.C.C., Seamen's Home of Mobile, Girl Scouts, Boy Scouts, United Way organizations and their member agencies, American Cancer Society, and others) by continuing their tax-exempt status under the renamed March of Dimes Inc.
• Alabama Department of Revenue and local tax authorities, which administer the exemptions and process refunds of prepaid taxes for exempt organizations under the bill.

Key Provisions

• Renames the tax-exempt entity in §40-9-12(a) from The National Foundation to March of Dimes Inc. for the Alabama Field Offices.
• Retains the extensive list of organizations that are exempt from state, county, and municipal taxes and from related fees and charges when used for charitable activities.
• Indicates that certain taxes collected at the retailer level (gasoline, tobacco, playing cards) must be prepaid by exempt organizations and refunded by the Department of Revenue under existing refund procedures.
• Provides definitions related to United Appeal Funds, Supported Charities, United Way organizations and their member agencies to guide exemption applications.

AI-generated summary using openai/gpt-5-nano on Feb 22, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation and revenues, tax exemption, National Foundation's Alabama Field Offices name changed to March of Dimes Inc.