{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-439.19.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-439.19.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-439.19.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-439.19.html"}],"law_id":80953,"edition_id":1,"section_id":80953,"structure_id":14309,"section_number":"58.1-439.19","catch_line":"Public policy; business firms; donations","history":"1981, c. 629, \u00a7 63.1-322; 1997, c. 640; 2002, c. 747, \u00a7 63.2-2001; 2008, c. 585; 2012, cc. 731, 842.","full_text":"It is hereby declared to be public policy of the Commonwealth to encourage business firms to make donations to neighborhood organizations for the benefit of low-income persons.","order_by":null,"text":{"0":{"id":290169,"text":"It is hereby declared to be public policy of the Commonwealth to encourage business firms to make donations to neighborhood organizations for the benefit of low-income persons.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":14309,"edition_id":1,"name":"Neighborhood Assistance Act Tax Credit","identifier":"13.2","label":"article","depth":4,"order_by":1,"parent_id":13152,"metadata":{},"date_created":"2026-06-26 03:47:41","date_modified":"2026-06-26 03:47:41","permalink":{"id":253653,"object_type":"structure","relational_id":14309,"identifier":"13.2","token":"58.1\/I\/3\/13.2","url":"\/58.1\/I\/3\/13.2\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13152,"edition_id":1,"name":"Income Tax","identifier":"3","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:44:21","date_modified":"2026-06-26 03:44:21","permalink":{"id":253267,"object_type":"structure","relational_id":13152,"identifier":"3","token":"58.1\/I\/3","url":"\/58.1\/I\/3\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12837,"edition_id":1,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 03:43:55","permalink":{"id":252075,"object_type":"structure","relational_id":12837,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":71554,"structure_id":14309,"section_number":"58.1-439.18","catch_line":"Definitions","url":"\/58.1-439.18\/","token":"58.1\/I\/3\/13.2\/58.1-439.18","metadata":false},{"id":80953,"structure_id":14309,"section_number":"58.1-439.19","catch_line":"Public policy; business firms; donations","url":"\/58.1-439.19\/","token":"58.1\/I\/3\/13.2\/58.1-439.19","metadata":false},{"id":81203,"structure_id":14309,"section_number":"58.1-439.20","catch_line":"Proposals to the State Board of Social Services; regulations; tax credits authorized","url":"\/58.1-439.20\/","token":"58.1\/I\/3\/13.2\/58.1-439.20","metadata":false},{"id":68205,"structure_id":14309,"section_number":"58.1-439.20:1","catch_line":"Proposals to the Department of Education; guidelines; tax credits authorized","url":"\/58.1-439.20_1\/","token":"58.1\/I\/3\/13.2\/58.1-439.20_1","metadata":false},{"id":79720,"structure_id":14309,"section_number":"58.1-439.20:2","catch_line":"Expiration","url":"\/58.1-439.20_2\/","token":"58.1\/I\/3\/13.2\/58.1-439.20_2","metadata":false},{"id":55593,"structure_id":14309,"section_number":"58.1-439.21","catch_line":"Tax credit; amount; limitation; carry over","url":"\/58.1-439.21\/","token":"58.1\/I\/3\/13.2\/58.1-439.21","metadata":false},{"id":73200,"structure_id":14309,"section_number":"58.1-439.22","catch_line":"Donations of professional services","url":"\/58.1-439.22\/","token":"58.1\/I\/3\/13.2\/58.1-439.22","metadata":false},{"id":66992,"structure_id":14309,"section_number":"58.1-439.23","catch_line":"Donations of contracting services","url":"\/58.1-439.23\/","token":"58.1\/I\/3\/13.2\/58.1-439.23","metadata":false},{"id":79905,"structure_id":14309,"section_number":"58.1-439.24","catch_line":"Donations by individuals","url":"\/58.1-439.24\/","token":"58.1\/I\/3\/13.2\/58.1-439.24","metadata":false}],"previous_section":{"id":71554,"structure_id":14309,"section_number":"58.1-439.18","catch_line":"Definitions","url":"\/58.1-439.18\/","token":"58.1\/I\/3\/13.2\/58.1-439.18","metadata":false},"next_section":{"id":81203,"structure_id":14309,"section_number":"58.1-439.20","catch_line":"Proposals to the State Board of Social Services; regulations; tax credits authorized","url":"\/58.1-439.20\/","token":"58.1\/I\/3\/13.2\/58.1-439.20","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-439.19\/","history_text":"<p>This law was first created in 1981. The record of its establishment is cataloged in chapter 629 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 1981 \u201cActs\u201d aren\u2019t available online. It has been modified 4 times. 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. Those modifications are as follows: in 1997, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?971+ful+CHAP0640\">640<\/a>; in 2002, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?021+ful+CHAP0747\">747<\/a>; in 2008, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?081+ful+CHAP0585\">585<\/a>; in 2012, chapters <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?121+ful+CHAP0731\">731<\/a> and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?121+ful+CHAP0842\">842<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":253659,"object_type":"law","relational_id":80953,"identifier":"58.1-439.19","token":"58.1\/I\/3\/13.2\/58.1-439.19","url":"\/58.1-439.19\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-439.19\/","token":"58.1\/I\/3\/13.2\/58.1-439.19","dublin_core":{"Title":"Public policy; business firms; donations","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-439.19","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>It is hereby declared to be public policy of the Commonwealth to encourage <span class=\"dictionary\">business firms<\/span> to make donations to <span class=\"dictionary\">neighborhood organizations<\/span> for the benefit of <span class=\"dictionary\">low-income persons<\/span>.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nPUBLIC POLICY; BUSINESS FIRMS; DONATIONS (\u00a7 58.1-439.19)\n\nIt is hereby declared to be public policy of the Commonwealth to encourage\nbusiness firms to make donations to neighborhood organizations for the benefit\nof low-income persons.\n\nHISTORY: 1981, c. 629, \u00a7 63.1-322; 1997, c. 640; 2002, c. 747, \u00a7 63.2-2001;\n2008, c. 585; 2012, cc. 731, 842.","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}}