Section 6-5A-1 – Definitions; requirements for governmental entities that receive funds or property from certain organizations.
A. As used in this section: (1) “agency” means any state agency, department or board, any public institution of higher education or public post-secondary educational institution and any county, municipality or public school district; (2) “organization” means an organization that has been granted exemption from the federal income tax by the United States commissioner of […]