Alabama § 16-7A-4 - Purposes; Tax Exemption; Audits.
Full text of Alabama Code of Alabama § 16-7A-4 — Purposes; Tax Exemption; Audits., with citation guidance and answers to common questions.
§ 16-7A-4. Purposes; Tax Exemption; Audits.
(a) The authority shall receive, invest, and expend donated moneys for educational and eleemosynary purposes, related to the promotion, development, and growth of educational and public broadcasting and television in Alabama. The authority, through its director, may expend a reasonable amount of privately donated funds of the authority for the entertainment of major donors and corporate sponsors or prospective major donors and corporate sponsors. The director of the authority may also expend funds of the authority for promotional and public relation purposes. The director of the authority shall report quarterly to each commission member of the authority and to the members of the Legislature the amounts expended for entertainment, promotional, and public relation purposes. Such quarterly report shall contain the expenditures for each purpose by category of expenditure.
(b) The authority shall be exempt from paying any taxes, whether state, local, or municipal.
(c) The authority shall be subject to audits by the Department of Examiners of Public Accounts. The audits shall be similar to the type performed on similar agencies.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 16-7A-4
What does Code of Alabama § 16-7A-4 cover?
Section 16-7A-4 ("Purposes; Tax Exemption; Audits.") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alabama § 16-7A-4?
A common citation format is "Code of Alabama § 16-7A-4" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alabama law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.
How does Alabama § 16-7A-4 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.