{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/23.1-3228.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/23.1-3228.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/23.1-3228.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/23.1-3228.html"}],"law_id":74332,"edition_id":1,"section_id":74332,"structure_id":15279,"section_number":"23.1-3228","catch_line":"Gifts and bequests; exemption from taxation","history":"2016, c. 588; 2022, c. 437.","full_text":"Gifts and bequests of money, securities, or other property to the Fund, and the interest or income from such gifts and bequests, are gifts to the Commonwealth, and the Fund is exempt from all state and local taxes. Unless otherwise restricted by the terms of the gift or bequest, the Commission may sell, exchange, or otherwise dispose of such gifts and bequests. The proceeds from such transactions shall be deposited to the credit of the Fund. The Commission shall not actively solicit private donations for the Fund; however, this limitation shall not prevent the Commission from actively encouraging financial support for the Commission through the special license plate and income tax checkoff programs. Notwithstanding any other provision of this section, the Commission may accept and solicit public and private contributions for the limited purpose of assisting nonprofit arts and cultural institutions and organizations in the Commonwealth to enhance the fiscal stability, financial management, and fundraising abilities of such organizations.","order_by":null,"text":{"0":{"id":267229,"text":"Gifts and bequests of money, securities, or other property to the Fund, and the interest or income from such gifts and bequests, are gifts to the Commonwealth, and the Fund is exempt from all state and local taxes. Unless otherwise restricted by the terms of the gift or bequest, the Commission may sell, exchange, or otherwise dispose of such gifts and bequests. The proceeds from such transactions shall be deposited to the credit of the Fund. The Commission shall not actively solicit private donations for the Fund; however, this limitation shall not prevent the Commission from actively encouraging financial support for the Commission through the special license plate and income tax checkoff programs. Notwithstanding any other provision of this section, the Commission may accept and solicit public and private contributions for the limited purpose of assisting nonprofit arts and cultural institutions and organizations in the Commonwealth to enhance the fiscal stability, financial management, and fundraising abilities of such organizations.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":15279,"edition_id":1,"name":"Virginia Commission for the Arts","identifier":"7","label":"article","depth":4,"order_by":1,"parent_id":14460,"metadata":{},"date_created":"2026-06-26 03:53:32","date_modified":"2026-06-26 03:53:32","permalink":{"id":187119,"object_type":"structure","relational_id":15279,"identifier":"7","token":"23.1\/V\/32\/7","url":"\/23.1\/V\/32\/7\/","edition_id":1,"permalink":0,"preferred":1}},{"id":14460,"edition_id":1,"name":"Museums and Other Cultural Institutions","identifier":"32","label":"chapter","depth":3,"order_by":1,"parent_id":14459,"metadata":{},"date_created":"2026-06-26 03:48:12","date_modified":"2026-06-26 03:48:12","permalink":{"id":187013,"object_type":"structure","relational_id":14460,"identifier":"32","token":"23.1\/V\/32","url":"\/23.1\/V\/32\/","edition_id":1,"permalink":0,"preferred":1}},{"id":14459,"edition_id":1,"name":"Other Educational and Cultural Institutions","identifier":"V","label":"subtitle","depth":2,"order_by":1,"parent_id":13111,"metadata":{},"date_created":"2026-06-26 03:48:12","date_modified":"2026-06-26 03:48:12","permalink":{"id":186829,"object_type":"structure","relational_id":14459,"identifier":"V","token":"23.1\/V","url":"\/23.1\/V\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13111,"edition_id":1,"name":"Institutions of Higher Education; Other Educational and Cultural Institutions","identifier":"23.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:44:18","date_modified":"2026-06-26 03:44:18","permalink":{"id":184581,"object_type":"structure","relational_id":13111,"identifier":"23.1","token":"23.1","url":"\/23.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":58151,"structure_id":15279,"section_number":"23.1-3222","catch_line":"Virginia Commission for the Arts established; purpose; membership","url":"\/23.1-3222\/","token":"23.1\/V\/32\/7\/23.1-3222","metadata":false},{"id":59821,"structure_id":15279,"section_number":"23.1-3223","catch_line":"Duties of the Commission","url":"\/23.1-3223\/","token":"23.1\/V\/32\/7\/23.1-3223","metadata":false},{"id":60820,"structure_id":15279,"section_number":"23.1-3224","catch_line":"Director of the Commission","url":"\/23.1-3224\/","token":"23.1\/V\/32\/7\/23.1-3224","metadata":false},{"id":59961,"structure_id":15279,"section_number":"23.1-3225","catch_line":"Repealed","url":"\/23.1-3225\/","token":"23.1\/V\/32\/7\/23.1-3225","metadata":false},{"id":76576,"structure_id":15279,"section_number":"23.1-3226","catch_line":"Repealed","url":"\/23.1-3226\/","token":"23.1\/V\/32\/7\/23.1-3226","metadata":false},{"id":69497,"structure_id":15279,"section_number":"23.1-3227","catch_line":"Virginia Commission for the Arts Fund","url":"\/23.1-3227\/","token":"23.1\/V\/32\/7\/23.1-3227","metadata":false},{"id":74332,"structure_id":15279,"section_number":"23.1-3228","catch_line":"Gifts and bequests; exemption from taxation","url":"\/23.1-3228\/","token":"23.1\/V\/32\/7\/23.1-3228","metadata":false}],"previous_section":{"id":69497,"structure_id":15279,"section_number":"23.1-3227","catch_line":"Virginia Commission for the Arts Fund","url":"\/23.1-3227\/","token":"23.1\/V\/32\/7\/23.1-3227","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/23.1-3228\/","history_text":"

This law was first created in 2016. The record of its establishment is cataloged in chapter 588<\/a> 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. It has been modified 1 time. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. That modification is as follows: in 2022, chapter 437<\/a>.<\/p>","references":[{"id":59821,"section_number":"23.1-3223","catch_line":"Duties of the Commission","order_by":null,"url":"\/23.1-3223\/"}],"refers_to":false,"permalink":{"id":187145,"object_type":"law","relational_id":74332,"identifier":"23.1-3228","token":"23.1\/V\/32\/7\/23.1-3228","url":"\/23.1-3228\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/23.1-3228\/","token":"23.1\/V\/32\/7\/23.1-3228","dublin_core":{"Title":"Gifts and bequests; exemption from taxation","Type":"Text","Format":"text\/html","Identifier":"\u00a7 23.1-3228","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Gifts and bequests of money, securities, or other property to the Fund, and the interest or income from such gifts and bequests, are gifts to the Commonwealth, and the Fund is exempt from all state and local taxes. Unless otherwise restricted by the terms of the gift or bequest, the Commission may sell, exchange, or otherwise dispose of such gifts and bequests. The proceeds from such transactions shall be deposited to the credit of the Fund. The Commission shall not actively solicit private donations for the Fund; however, this limitation shall not prevent the Commission from actively encouraging financial support for the Commission through the special license plate and income tax checkoff programs. Notwithstanding any other provision of this section, the Commission may accept and solicit public and private contributions for the limited purpose of assisting nonprofit arts and cultural institutions and organizations in the Commonwealth to enhance the fiscal stability, financial management, and fundraising abilities of such organizations.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nGIFTS AND BEQUESTS; EXEMPTION FROM TAXATION (\u00a7 23.1-3228)\n\nGifts and bequests of money, securities, or other property to the Fund, and the\ninterest or income from such gifts and bequests, are gifts to the Commonwealth,\nand the Fund is exempt from all state and local taxes. Unless otherwise\nrestricted by the terms of the gift or bequest, the Commission may sell,\nexchange, or otherwise dispose of such gifts and bequests. The proceeds from\nsuch transactions shall be deposited to the credit of the Fund. The Commission\nshall not actively solicit private donations for the Fund; however, this\nlimitation shall not prevent the Commission from actively encouraging financial\nsupport for the Commission through the special license plate and income tax\ncheckoff programs. Notwithstanding any other provision of this section, the\nCommission may accept and solicit public and private contributions for the\nlimited purpose of assisting nonprofit arts and cultural institutions and\norganizations in the Commonwealth to enhance the fiscal stability, financial\nmanagement, and fundraising abilities of such organizations.\n\nHISTORY: 2016, c. 588; 2022, c. 437.","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}}