{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/10.1-217.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/10.1-217.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/10.1-217.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/10.1-217.html"}],"law_id":78485,"edition_id":1,"section_id":78485,"structure_id":14711,"section_number":"10.1-217","catch_line":"Gifts, devises and bequests","history":"1989, c. 553.","full_text":"Gifts, devises or bequests, whether personal or real property, and the income derived therefrom, accepted by the Director, shall be deemed as gifts to the Commonwealth, which shall be exempt from all state and local taxes, and shall be regarded as the property of the Commonwealth for the purposes of all tax laws.","order_by":null,"text":{"0":{"id":281313,"text":"Gifts, devises or bequests, whether personal or real property, and the income derived therefrom, accepted by the Director, shall be deemed as gifts to the Commonwealth, which shall be exempt from all state and local taxes, and shall be regarded as the property of the Commonwealth for the purposes of all tax laws.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":14711,"edition_id":1,"name":"Virginia Natural Area Preserves Act","identifier":"3","label":"article","depth":4,"order_by":1,"parent_id":14710,"metadata":{},"date_created":"2026-06-26 03:49:27","date_modified":"2026-06-26 03:49:27","permalink":{"id":143693,"object_type":"structure","relational_id":14711,"identifier":"3","token":"10.1\/I\/2\/3","url":"\/10.1\/I\/2\/3\/","edition_id":1,"permalink":0,"preferred":1}},{"id":14710,"edition_id":1,"name":"Parks and Recreation","identifier":"2","label":"chapter","depth":3,"order_by":1,"parent_id":12893,"metadata":{},"date_created":"2026-06-26 03:49:27","date_modified":"2026-06-26 03:49:27","permalink":{"id":143613,"object_type":"structure","relational_id":14710,"identifier":"2","token":"10.1\/I\/2","url":"\/10.1\/I\/2\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12893,"edition_id":1,"name":"Activities Administered by the Department of Conservation and Recreation","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12740,"metadata":{},"date_created":"2026-06-26 03:43:59","date_modified":"2026-06-26 03:43:59","permalink":{"id":143315,"object_type":"structure","relational_id":12893,"identifier":"I","token":"10.1\/I","url":"\/10.1\/I\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12740,"edition_id":1,"name":"Conservation","identifier":"10.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:51","date_modified":"2026-06-26 03:43:51","permalink":{"id":143313,"object_type":"structure","relational_id":12740,"identifier":"10.1","token":"10.1","url":"\/10.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":63616,"structure_id":14711,"section_number":"10.1-209","catch_line":"Definitions","url":"\/10.1-209\/","token":"10.1\/I\/2\/3\/10.1-209","metadata":false},{"id":77574,"structure_id":14711,"section_number":"10.1-210","catch_line":"Additional powers of the Department","url":"\/10.1-210\/","token":"10.1\/I\/2\/3\/10.1-210","metadata":false},{"id":77810,"structure_id":14711,"section_number":"10.1-211","catch_line":"Additional duties of the Department","url":"\/10.1-211\/","token":"10.1\/I\/2\/3\/10.1-211","metadata":false},{"id":86310,"structure_id":14711,"section_number":"10.1-212","catch_line":"Virginia Natural Heritage Program","url":"\/10.1-212\/","token":"10.1\/I\/2\/3\/10.1-212","metadata":false},{"id":81523,"structure_id":14711,"section_number":"10.1-213","catch_line":"Dedication of natural area preserves","url":"\/10.1-213\/","token":"10.1\/I\/2\/3\/10.1-213","metadata":false},{"id":73224,"structure_id":14711,"section_number":"10.1-214","catch_line":"Virginia natural area preserves system established","url":"\/10.1-214\/","token":"10.1\/I\/2\/3\/10.1-214","metadata":false},{"id":56366,"structure_id":14711,"section_number":"10.1-215","catch_line":"Natural Area Preservation Fund established","url":"\/10.1-215\/","token":"10.1\/I\/2\/3\/10.1-215","metadata":false},{"id":66837,"structure_id":14711,"section_number":"10.1-216","catch_line":"Natural area registry","url":"\/10.1-216\/","token":"10.1\/I\/2\/3\/10.1-216","metadata":false},{"id":78485,"structure_id":14711,"section_number":"10.1-217","catch_line":"Gifts, devises and bequests","url":"\/10.1-217\/","token":"10.1\/I\/2\/3\/10.1-217","metadata":false}],"previous_section":{"id":66837,"structure_id":14711,"section_number":"10.1-216","catch_line":"Natural area registry","url":"\/10.1-216\/","token":"10.1\/I\/2\/3\/10.1-216","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/10.1-217\/","history_text":"<p>This law was first created in 1989. The record of its establishment is cataloged in chapter 553 of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. Unfortunately, the 1989 \u201cActs\u201d aren\u2019t available online.<\/p>","references":false,"refers_to":false,"permalink":{"id":143727,"object_type":"law","relational_id":78485,"identifier":"10.1-217","token":"10.1\/I\/2\/3\/10.1-217","url":"\/10.1-217\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/10.1-217\/","token":"10.1\/I\/2\/3\/10.1-217","dublin_core":{"Title":"Gifts, devises and bequests","Type":"Text","Format":"text\/html","Identifier":"\u00a7 10.1-217","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>Gifts, devises or bequests, whether personal or real property, and the income derived therefrom, accepted by the <span class=\"dictionary\">Director<\/span>, shall be deemed as gifts to the Commonwealth, which shall be exempt from all state and local taxes, and shall be regarded as the property of the Commonwealth for the purposes of all tax <span class=\"dictionary\">laws<\/span>.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nGIFTS, DEVISES AND BEQUESTS (\u00a7 10.1-217)\n\nGifts, devises or bequests, whether personal or real property, and the income\nderived therefrom, accepted by the Director, shall be deemed as gifts to the\nCommonwealth, which shall be exempt from all state and local taxes, and shall be\nregarded as the property of the Commonwealth for the purposes of all tax laws.\n\nHISTORY: 1989, c. 553.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}