The purpose of this division is to enhance the quality of life for citizens of this state through increased philanthropic activity by providing capital to new and existing citizen groups of this state organized to establish endowment funds that will address community needs. The purpose of this division is also to encourage individuals, businesses, and organizations to invest in community foundations.
2003 Acts, 1st Ex, ch 1, §89, 93
Section is effective June 19, 2003, and applies retroactively to January 1, 2003, for tax years beginning on or after that date; 2003 Acts, 1st Ex, ch 1, §93
For future repeal of this section effective June 30, 2010, see 2003 Acts, 1st Ex, ch 1, §114
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