{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/10.1-1803.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/10.1-1803.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/10.1-1803.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/10.1-1803.html"}],"law_id":345819,"edition_id":2,"section_id":345819,"structure_id":49655,"section_number":"10.1-1803","catch_line":"Gifts, devises and bequests","history":"1966, c. 525, \u00a7 10-165; 1988, c. 891.","full_text":"Gifts, devises or bequests, whether personal or real property, and the income therefrom, accepted by the Foundation, shall be deemed to be gifts to the Commonwealth, which shall be exempt from all state and local taxes, and shall be regarded as the property of the Commonwealth for the purposes of all tax laws.\n\n","order_by":null,"text":{"0":{"id":1289400,"text":"Gifts, devises or bequests, whether personal or real property, and the income therefrom, accepted by the Foundation, shall be deemed to be gifts to the Commonwealth, which shall be exempt from all state and local taxes, and shall be regarded as the property of the Commonwealth for the purposes of all tax laws.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":49655,"edition_id":2,"name":"Virginia Outdoors Foundation","identifier":"18","label":"chapter","depth":3,"order_by":12,"parent_id":49595,"metadata":{"child_laws":7,"child_structures":0},"date_created":"2026-08-02 02:13:02","date_modified":"2026-08-02 12:28:58","permalink":{"id":1373677,"object_type":"structure","relational_id":49655,"identifier":"18","token":"10.1\/II\/18","url":"\/10.1\/II\/18\/","edition_id":2,"permalink":0,"preferred":1}},{"id":49595,"edition_id":2,"name":"Activities Administered by Other Entities","identifier":"II","label":"subtitle","depth":2,"order_by":2,"parent_id":49584,"metadata":{"child_laws":483,"child_structures":70},"date_created":"2026-08-02 02:12:05","date_modified":"2026-08-02 12:28:51","permalink":{"id":1371835,"object_type":"structure","relational_id":49595,"identifier":"II","token":"10.1\/II","url":"\/10.1\/II\/","edition_id":2,"permalink":0,"preferred":1}},{"id":49584,"edition_id":2,"name":"Conservation","identifier":"10.1","label":"title","depth":1,"order_by":38,"parent_id":null,"metadata":{"child_laws":886,"child_structures":125},"date_created":"2026-08-02 02:11:52","date_modified":"2026-08-02 12:28:44","permalink":{"id":1370315,"object_type":"structure","relational_id":49584,"identifier":"10.1","token":"10.1","url":"\/10.1\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":345814,"structure_id":49655,"section_number":"10.1-1800","catch_line":"Establishment and administration of Foundation; appointment, terms, chairman, quorum, etc., of board of trustees","url":"\/10.1-1800\/","token":"10.1\/II\/18\/10.1-1800","metadata":false},{"id":345817,"structure_id":49655,"section_number":"10.1-1801","catch_line":"Powers of Foundation","url":"\/10.1-1801\/","token":"10.1\/II\/18\/10.1-1801","metadata":false},{"id":345815,"structure_id":49655,"section_number":"10.1-1801.1","catch_line":"Open-Space Lands Preservation Trust Fund","url":"\/10.1-1801.1\/","token":"10.1\/II\/18\/10.1-1801.1","metadata":false},{"id":345816,"structure_id":49655,"section_number":"10.1-1801.2","catch_line":"Repealed","url":"\/10.1-1801.2\/","token":"10.1\/II\/18\/10.1-1801.2","metadata":false},{"id":345818,"structure_id":49655,"section_number":"10.1-1802","catch_line":"Annual report","url":"\/10.1-1802\/","token":"10.1\/II\/18\/10.1-1802","metadata":false},{"id":345819,"structure_id":49655,"section_number":"10.1-1803","catch_line":"Gifts, devises and bequests","url":"\/10.1-1803\/","token":"10.1\/II\/18\/10.1-1803","metadata":false},{"id":345820,"structure_id":49655,"section_number":"10.1-1804","catch_line":"Cooperation of state agencies, etc","url":"\/10.1-1804\/","token":"10.1\/II\/18\/10.1-1804","metadata":false}],"previous_section":{"id":345818,"structure_id":49655,"section_number":"10.1-1802","catch_line":"Annual report","url":"\/10.1-1802\/","token":"10.1\/II\/18\/10.1-1802","metadata":false},"next_section":{"id":345820,"structure_id":49655,"section_number":"10.1-1804","catch_line":"Cooperation of state agencies, etc","url":"\/10.1-1804\/","token":"10.1\/II\/18\/10.1-1804","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/10.1-1803\/","history_text":"<p>This law was first created in 1966. The record of its establishment is cataloged in chapter 525 of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. Unfortunately, the 1966 \u201cActs\u201d aren\u2019t available online. It has been modified 1 time. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. That modification is as follows: in 1988, chapter 891.<\/p>","references":false,"refers_to":false,"permalink":{"id":1373699,"object_type":"law","relational_id":345819,"identifier":"10.1-1803","token":"10.1\/II\/18\/10.1-1803","url":"\/10.1-1803\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/10.1-1803\/","token":"10.1\/II\/18\/10.1-1803","dublin_core":{"Title":"Gifts, devises and bequests","Type":"Text","Format":"text\/html","Identifier":"\u00a7 10.1-1803","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>Gifts, devises or bequests, whether personal or real property, and the income therefrom, accepted by the Foundation, shall be deemed to be gifts to the Commonwealth, which shall be exempt from all state and local taxes, and shall be regarded as the property of the Commonwealth for the purposes of all tax <span class=\"dictionary\">laws<\/span>.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nGIFTS, DEVISES AND BEQUESTS (\u00a7 10.1-1803)\n\nGifts, devises or bequests, whether personal or real property, and the income\ntherefrom, accepted by the Foundation, shall be deemed to be gifts to the\nCommonwealth, which shall be exempt from all state and local taxes, and shall be\nregarded as the property of the Commonwealth for the purposes of all tax laws.\n\nHISTORY: 1966, c. 525, \u00a7 10-165; 1988, c. 891.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}