Alabama § 45-49-246 - Exemption of Religious Organizations Conducting Fund Raising Activities.
Full text of Alabama Code of Alabama § 45-49-246 — Exemption of Religious Organizations Conducting Fund Raising Activities., with citation guidance and answers to common questions.
§ 45-49-246. Exemption of Religious Organizations Conducting Fund Raising Activities.
(a) For purpose of this section, the term “religious organization” shall mean any society, sect, persuasion, mission, church, parish, congregation, temple, convention, or association of any of the foregoing, diocese or presbytery, or other organization, whether or not incorporated, or any employee thereof, no part of the net earnings of which inures to the benefit of any private party or individual associated with such an organization and that qualifies as an exempt organization under Section 501(c)(3) of Title 26, United States Code, as amended.
(b) All religious organizations conducting any fund raising activities in Mobile County are exempt from the payment of all county and municipal gross receipts taxes imposed upon religious organizations on their gross receipts from fund raising activities.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 45-49-246
What does Code of Alabama § 45-49-246 cover?
Section 45-49-246 ("Exemption of Religious Organizations Conducting Fund Raising Activities.") 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 § 45-49-246?
A common citation format is "Code of Alabama § 45-49-246" (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 § 45-49-246 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.