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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>56590</law_id><section_number>15.2-953</section_number><catch_line>Donations to charitable institutions and associations, volunteer and nonprofit organizations, chambers of commerce, etc</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><referred_to_by><reference>15.2-7500</reference><reference>15.2-820</reference></referred_to_by><structure><unit label="title" level="1" order_by="1" identifier="15.2">Counties, Cities and Towns</unit><unit label="subtitle" level="2" order_by="1" identifier="II">Powers of Local Government</unit><unit label="chapter" level="3" order_by="1" identifier="9">General Powers of Local Governments</unit><unit label="article" level="4" order_by="1" identifier="5">Additional Powers</unit></structure><text>
						<section id="A"><p><span class="prefix-number">A.</span> Any <span class="dictionary">locality</span> may make appropriations of public funds, of personal property or of any real estate and <span class="dictionary">donations</span> to the Virginia <span class="dictionary">Indigent</span> Health Care Trust Fund and to any charitable institution or association, located within their respective limits or outside their limits if such institution or association provides services to residents of the <span class="dictionary">locality</span>; however, such institution or association shall not be controlled in whole or in part by any church or <span class="dictionary">sectarian society</span>. The words &#x201C;<span class="dictionary">sectarian society</span>&#x201D; shall not be construed to mean a nondenominational Young Men&#x2019;s Christian Association, a nondenominational Young Women&#x2019;s Christian Association, Habitat for Humanity, or the Salvation Army. Nothing in this section shall be construed to prohibit any <span class="dictionary">county</span> or <span class="dictionary">city</span> from making <span class="dictionary">contracts</span> with any sectarian institution for the care of <span class="dictionary">indigent</span>, sick or injured persons. Notwithstanding the foregoing, no organization shall be prohibited from applying for or receiving public funds as part of a neutral grant or funding program from a <span class="dictionary">locality</span> on the basis of the organization&#x2019;s religious status, provided that all government funds received from the <span class="dictionary">locality</span> are used to provide <span class="dictionary">community services</span> for secular purposes without regard to the religious affiliation of the recipients of such services. Nothing in this section shall be construed to absolve or change any existing right or obligation created by the provisions of &#xA7; <a class="law" title="Nondiscrimination in places of public accommodation; definitions" href="/2.2-3904/">2.2-3904</a> or <a class="law" title="Religious freedom preserved; definitions; applicability; construction; remedies" href="/57-2.02/">57-2.02</a>. <a id="paragraph-207092" class="section-permalink" href="https://vacode.org/15.2-953/#A"><i class="fa fa-link"/></a></p></section>
						<section id="B"><p><span class="prefix-number">B.</span> Any <span class="dictionary">locality</span> may make gifts and <span class="dictionary">donations</span> of property, real or personal, or money to (i) any charitable institution or nonprofit or other organization providing housing for persons 60 years of age or older or operating a hospital or nursing home; (ii) any association or other organization furnishing voluntary firefighting services; (iii) any nonprofit or volunteer emergency medical services agency, within or outside the boundaries of the <span class="dictionary">locality</span>; (iv) any nonprofit recreational association or organization; (v) any nonprofit organization providing recreational or daycare services to persons 65 years of age or older; or (vi) any nonprofit association or organization furnishing services to beautify and maintain communities or to prevent neighborhood deterioration. Gifts or <span class="dictionary">donations</span> of property, real or personal, or money by any <span class="dictionary">locality</span> to any nonprofit association, recreational association, or organization described in provision (iv), (v), or (vi) may be made provided the nonprofit association, recreational association, or organization is not controlled in whole or in part by any church or <span class="dictionary">sectarian society</span>. <span class="dictionary">Donations</span> of property or money to any such charitable, nonprofit or other hospital or nursing home, institution or organization or nonprofit recreational associations or organizations may be made for construction purposes, for operating expenses, or both.
			A <span class="dictionary">locality</span> may make like gifts and <span class="dictionary">donations</span> to <span class="dictionary">chambers</span> of commerce which are nonprofit and nonsectarian.
			A <span class="dictionary">locality</span> may make like gifts, <span class="dictionary">donations</span> and appropriations of money to industrial development authorities for the purposes of promoting economic development.
			A <span class="dictionary">locality</span> may make like gifts and <span class="dictionary">donations</span> to any and all public and private nonprofit organizations and agencies engaged in commemorating historical events.
			A <span class="dictionary">locality</span> may make like gifts and <span class="dictionary">donations</span> to any nonprofit organization that is exempt from taxation under &#xA7; 501(c)(3) of the Internal Revenue Code that is engaged in providing energy efficiency services or promoting energy efficiency within or without the boundaries of the <span class="dictionary">locality</span>.
			A <span class="dictionary">locality</span> may make like gifts and <span class="dictionary">donations</span> to any nonprofit organization that is exempt from taxation under &#xA7; 501(c)(3) of the Internal Revenue Code that is engaged in providing emergency relief to residents, including providing the repair or replacement of private property damaged or destroyed by a natural disaster.
			A <span class="dictionary">locality</span> may make like gifts and <span class="dictionary">donations</span> to nonprofit foundations established to support the <span class="dictionary">locality</span>&#x2019;s public parks, libraries, and <span class="dictionary">law</span> enforcement. For the purposes of this paragraph, &#x201C;<span class="dictionary">donations</span>&#x201D; to any such foundation shall include the lawful provision of in-kind resources.
			A <span class="dictionary">locality</span> may make monetary gifts, <span class="dictionary">donations</span>, and appropriations of money to a public institution of higher education in the Commonwealth that provides services to such <span class="dictionary">locality</span>&#x2019;s residents.
			Public library <span class="dictionary">materials</span> that are discarded from their collections may be given to nonprofit organizations that support library functions, including, but not limited to, friends of the library, library advisory boards, library foundations, library trusts and library boards of trustees. <a id="paragraph-207093" class="section-permalink" href="https://vacode.org/15.2-953/#B"><i class="fa fa-link"/></a></p></section>
						<section id="C"><p><span class="prefix-number">C.</span> Any <span class="dictionary">locality</span> may make gifts and <span class="dictionary">donations</span> of personal property and may deliver such gifts and <span class="dictionary">donations</span> to another governmental entity in or outside of the Commonwealth within the United States. <a id="paragraph-207094" class="section-permalink" href="https://vacode.org/15.2-953/#C"><i class="fa fa-link"/></a></p></section>
						<section id="D"><p><span class="prefix-number">D.</span> Any <span class="dictionary">locality</span> may by <span class="dictionary">ordinance</span> provide for payment to any volunteer emergency medical services agency that meets the required minimum standards for such volunteer emergency medical services agency set forth in the <span class="dictionary">ordinance</span> a sum for each rescue call the volunteer emergency medical services agency makes for an automobile accident in which a person has been injured on any of the highways or streets in the <span class="dictionary">locality</span>. In addition, unless otherwise prohibited by <span class="dictionary">law</span>, any <span class="dictionary">locality</span> may make appropriations of money to volunteer fire companies or any volunteer emergency medical services agency in an amount sufficient to enroll any qualified member of such volunteer fire company or emergency medical services agency in any program available within the <span class="dictionary">locality</span> intended to defray out-of-pocket expenses for transportation by an emergency medical services vehicle. <a id="paragraph-207095" class="section-permalink" href="https://vacode.org/15.2-953/#D"><i class="fa fa-link"/></a></p></section>
						<section id="E"><p><span class="prefix-number">E.</span> For the purposes of this section, &#x201C;<span class="dictionary">donations</span>&#x201D; shall include the lawful provision of in-kind resources for any event sponsored by the donee and, with respect to any association or other organization furnishing voluntary firefighting services or a nonprofit or volunteer emergency medical services agency, the provision of in-kind resources for <span class="dictionary">contract</span> management services for capital projects; assistance in preparing requests for information, bids, or proposals; and budgeting services. <a id="paragraph-207096" class="section-permalink" href="https://vacode.org/15.2-953/#E"><i class="fa fa-link"/></a></p></section>
						<section id="F"><p><span class="prefix-number">F.</span> Nothing in this section shall be construed to obligate any <span class="dictionary">locality</span> to appropriate funds to any entity. Such charitable contribution shall be voluntary. <a id="paragraph-207097" class="section-permalink" href="https://vacode.org/15.2-953/#F"><i class="fa fa-link"/></a></p></section></text><history>Code 1950, &#xA7;&#xA7; 15-16, 15-16.1, 15-16.2; 1952, c. 381; 1959, Ex. Sess., c. 36; 1960, cc. 50, 225, 453; 1962, c. 623, &#xA7;&#xA7; 15.1-24, 15.1-25, 15.1-26; 1964, c. 32; 1974, c. 514; 1994, cc. 254, 317; 1995, c. 333; 1997, c. 587; 1998, c. 376; 1999, c. 430; 2003, c. 182; 2004, c. 272; 2005, c. 327; 2006, c. 118; 2007, cc. 292, 592, 641; 2008, cc. 612, 632; 2010, cc. 509, 600; 2014, c. 711; 2015, cc. 502, 503; 2020, cc. 439, 440; 2022, c. 566.</history><metadata></metadata></law>
