Code of Alabama

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10A-3-1.04
Section 10A-3-1.04 Purposes. (a) Nonprofit corporations may be organized under this chapter
for any lawful purpose or purposes, including, without being limited to, any one or more of
the following purposes: (1) Charitable, (2) Benevolent, (3) Eleemosynary, (4) Educational,
(5) Civic, (6) Patriotic, (7) Political, (8) Religious, (9) Social, (10) Fraternal, (11) Literary,
(12) Cultural, (13) Athletic, (14) Scientific, (15) Agricultural, (16) Horticultural, (17)
Animal husbandry, (18) Professional, commercial, industrial or trade association, (19) Cemetery
operation and maintenance, and (20) Historical. (b) Labor unions, cooperative organizations
and organizations subject to any of the provisions of the insurance laws of Alabama may not
be organized under this chapter. (c) Whenever 10 or more retail merchants wish to form a nonprofit
association, cooperative society, or corporation in the sense of paying interest or dividends
on stock, but for mutual benefit through the application of...
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10A-20-13.01
Section 10A-20-13.01 Retail merchants; authority to form corporation. Whenever 10 or more retail
merchants wish to form an association, cooperative society, or corporation for nonprofit purposes
in the sense of not paying interest or dividends on stock, but for mutual benefit through
the application of cooperation or other economic principles, they may become a body corporate
in the manner provided in Chapter 4. (Acts 1915, No. 412, p. 368; Code 1923, §7162; Code
1940, T. 10, §151; Acts 1984, No. 84-290, p. 502, §93; §10-4-260; amended and renumbered
by Act 2009-513, p. 967, §348.)...
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10A-20-14.01
Section 10A-20-14.01 Wholesale merchants; authority to form corporation. Whenever 10 or more
wholesale merchants wish to form an association, cooperative society, or corporation for nonprofit
purposes in the sense of not paying interest or dividends on stock, but for mutual benefit
through the application of cooperation or other economic principles, they may become a body
corporate in the manner provided in Chapter 4. (Acts 1951, No. 288, p. 572, §1; Acts 1984,
No. 84-290, p. 502, §93; §10-4-280; amended and renumbered by Act 2009-513, p. 967, §350.)...

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37-3-4
Section 37-3-4 Exemptions. (a) This chapter shall not be construed to apply to: (1)a. School
buses or other motor vehicles which are owned by county boards of education or under contract
with county boards of education, regardless of whether or not the school buses and other motor
vehicles are being used exclusively for the transportation of school children and school teachers
to and from school and provided the school buses and other motor vehicles do not take on passengers
for fare on a certificated route. b. Motor vehicles for hire while operating wholly within
the limits of a city or incorporated town or within the police jurisdiction thereof, or between
two or more incorporated towns or cities whose city limits join or are contiguous or whose
police jurisdictions join or are contiguous. c. Motor vehicles while used in the transportation
of property when the owner of the vehicle is legally and regularly engaged in the business
of selling such property and is the owner and has the...
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11-51-90.1
Section 11-51-90.1 Definitions. As used in this article, the following terms shall have the
following meanings: (1) BUSINESS. Any commercial or industrial activity or any enterprise,
trade, profession, occupation, or livelihood, including the lease or rental of residential
or nonresidential real estate, whether or not carried on for gain or profit, and whether or
not engaged in as a principal or as an independent contractor, which is engaged in, or caused
to be engaged in, within a municipality. (2) BUSINESS LICENSE. An annual license issued by
a taxing jurisdiction for the privilege of doing any kind of business, trade, profession,
or any other activity in that jurisdiction, by whatever name called, which document is required
to be conspicuously posted or displayed except to the extent the taxpayer's business license
tax or other financial information is listed thereon or unless the municipality affirmatively
elects not to so require. However, municipal occupational licenses,...
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25-4-10
Section 25-4-10 Employment. (a) Subject to other provisions of this chapter, "employment"
means: (1) Any service performed prior to January 1, 1978, which was employment as defined
in this section prior to such date and, subject to the other provisions of this section, services
performed for remuneration after December 31, 1977, including service in interstate commerce,
by: a. Any officer of a corporation; or b. Any individual who, under the usual common law
rules applicable in determining the employer-employee relationship, has the status of an employee;
or c. Any individual other than an individual who is an employee under paragraphs a. or b.
of this subdivision (1) who performs services for remuneration for any person: 1. As an agent-driver
or commission-driver engaged in distributing meat products, bakery products, beverages (other
than milk) or laundry or dry cleaning services for a principal; 2. As a traveling or city
salesman engaged upon a full-time basis in the solicitation on...
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40-23-5
Section 40-23-5 Certain organizations and vendors exempt from payment of state, county, and
municipal sales and use taxes. (a) The Diabetes Trust Fund, Inc., and any of its branches
or agencies, heretofore or hereafter organized and existing in good faith in the State of
Alabama for purposes other than for pecuniary gain and not for individual profit, are exempted
from paying any state, county, or municipal sales or use taxes. (b) The Chilton County Rescue
Squad is exempted from paying any sales or use taxes. (c) The state headquarters only of the
American Legion, the American Veterans of World War II, Korea, and Vietnam, also known as
AMVETS, the Disabled American Veterans, the Veterans of Foreign Wars, also known as VFW, Alabama
Goodwill Industries, and the Alabama Sight Conservation Association are exempted from paying
any state, county, or municipal sales or use taxes. (d) The Grand Chapter of all Orders of
the Eastern Star and the South Alabama State Fair Association Southeastern...
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41-23-153
Section 41-23-153 Establishment and administration of financing program. (a) The department,
in cooperation with public and private sector partners, shall establish a financing program
to provide financing to retailers to construct, rehabilitate, or expand grocery stores in
underserved communities in urban and rural low and moderate income areas. (b) The department
may contract with one or more qualified nonprofit organizations or community development financial
institutions to administer this program through a public-private partnership. The department
shall establish program guidelines, promote the program statewide, evaluate applicants, underwrite
and disburse grants and loans, and monitor compliance and impact. The department may develop
rules in accordance with the Administrative Procedure Act to carry out the program and to
meet the intent of this article. No more than 10 percent of the monies in the fund shall be
reserved for administrative and operational costs to manage the...
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10A-1-1.03
Section 10A-1-1.03 Definitions. As used in this title, unless the context otherwise requires,
the following terms mean: (1) AFFILIATE. A person who controls, is controlled by, or is under
common control with another person. An affiliate of an individual includes the spouse, or
a parent or sibling thereof, of the individual, or a child, grandchild, sibling, parent, or
spouse of any thereof, of the individual, or an individual having the same home as the individual,
or a trust or estate of which an individual specified in this sentence is a substantial beneficiary;
a trust, estate, incompetent, conservatee, protected person, or minor of which the individual
is a fiduciary; or an entity of which the individual is director, general partner, agent,
employee or the governing authority or member of the governing authority. (2) ASSOCIATE. When
used to indicate a relationship with: (A) a domestic or foreign entity for which the person
is: (i) an officer or governing person; or (ii) a beneficial...
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41-23-82
Section 41-23-82 Creation; composition; purpose; supervision. (a) The Alabama Energy and Residential
Codes Board is established. (b) The board shall consist of 15 members appointed by the Governor
and two additional members, numbered 16 and 17, appointed by the Chair of the Permanent Joint
Legislative Committee on Energy Policy. The members appointed by the Governor shall be legal
residents of the state, and shall be selected on the basis of their representation of the
following organizations, industries, entities, and professions: (1) One member shall represent
the Home Builders Association. (2) One member shall represent the Board of General Contractors.
(3) One member shall represent the State Board of Heating, Air Conditioning, and Refrigeration.
(4) One member shall represent the private, investor-owned, electric utility industry. (5)
One member shall represent the rural electric cooperative industry. (6) One member shall represent
the natural gas industry. (7) One member shall be...
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