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NOTICE Tax Guidance for United Way Member Agencies

  • August 20, 2021

Act 2021-299 amends §40-9-12, Code of Ala. 1975, to remove the requirement for United Way member agencies to receive more than a de minimis amount of funding through the approval of the board of a United Way organization.

The amendatory language now defines a United Way member agency as:

“Any nonprofit organization that receives funding through the approval of the board of the United Way organization, but only if the nonprofit organization is:

  1. Accountable to the granting United Way organization for the expenditure of any funds received from such United Way organization.
  2. Included on a list of such nonprofit organizations to be submitted to the Department of Revenue under subsection (e) by all United Way organizations on or before a date provided for in a rule of the Department of Revenue.”

If you should have any questions concerning this notice, please contact the Sales and Use Tax Division by telephone at 334-242-1490 or by mail at Sales and Use Tax Division, P.O. Box 327710, Montgomery, AL 36132-7710.

Download a PDF of this notice.