                                 CODE OF VIRGINIA

DONATIONS TO CHARITABLE INSTITUTIONS AND ASSOCIATIONS, VOLUNTEER AND NONPROFIT
ORGANIZATIONS, CHAMBERS OF COMMERCE, ETC (§ 15.2-953)

A. Any locality may make appropriations of public funds, of personal property or
of any real estate and donations to the Virginia Indigent 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 locality; however, such institution or
association shall not be controlled in whole or in part by any church or
sectarian society. The words &#8220;sectarian society&#8221; shall not be
construed to mean a nondenominational Young Men&#8217;s Christian Association, a
nondenominational Young Women&#8217;s Christian Association, Habitat for
Humanity, or the Salvation Army. Nothing in this section shall be construed to
prohibit any county or city from making contracts with any sectarian institution
for the care of indigent, 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 locality on
the basis of the organization&#8217;s religious status, provided that all
government funds received from the locality are used to provide community
services 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; 2.2-3904 or 57-2.02.

B. Any locality may make gifts and donations 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 locality; (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 donations of property, real or personal, or money by any
locality 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 sectarian society. Donations 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 locality may make like gifts and donations to chambers of commerce which
are nonprofit and nonsectarian.
			A locality may make like gifts, donations and appropriations of money to
industrial development authorities for the purposes of promoting economic
development.
			A locality may make like gifts and donations to any and all public and
private nonprofit organizations and agencies engaged in commemorating historical
events.
			A locality may make like gifts and donations 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 locality.
			A locality may make like gifts and donations 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 locality may make like gifts and donations to nonprofit foundations
established to support the locality&#8217;s public parks, libraries, and law
enforcement. For the purposes of this paragraph, &#8220;donations&#8221; to any
such foundation shall include the lawful provision of in-kind resources.
			A locality may make monetary gifts, donations, and appropriations of money to
a public institution of higher education in the Commonwealth that provides
services to such locality&#8217;s residents.
			Public library materials 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.

C. Any locality may make gifts and donations of personal property and may
deliver such gifts and donations to another governmental entity in or outside of
the Commonwealth within the United States.

D. Any locality may by ordinance 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 ordinance 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 locality. In addition, unless otherwise prohibited by law, any
locality 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 locality intended to defray
out-of-pocket expenses for transportation by an emergency medical services
vehicle.

E. For the purposes of this section, &#8220;donations&#8221; 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 contract management services for
capital projects; assistance in preparing requests for information, bids, or
proposals; and budgeting services.

F. Nothing in this section shall be construed to obligate any locality to
appropriate funds to any entity. Such charitable contribution shall be
voluntary.

HISTORY: Code 1950, §§ 15-16, 15-16.1, 15-16.2; 1952, c. 381; 1959, Ex. Sess.,
c. 36; 1960, cc. 50, 225, 453; 1962, c. 623, §§ 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.