{"data":{"id":"us-ms/miss.-code-ann.-27-7-203","jurisdiction":"us-ms","citation":"Miss. Code Ann. § 27-7-203","heading":"Miss. Code Ann. § 27-7-203","body":"The purpose of this article is to promote philanthropic investments in local community development programs and activities, and to enhance the quality of life for Mississippi's children, families and communities, by providing a tax credit for charitable gifts made by taxpayers to endowed funds held by community foundations in Mississippi.","path":["MS Code","Title 27"],"source_url":"https://legislature.ms.gov/","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:17Z","sha256":"d8b8d5b2d02d0a99e0b5607760cb16065d47c1dd19f1c52e7bc6377df5c63aa0","source_id":"us-ms","stale":false,"prev":"us-ms/miss.-code-ann.-27-7-201","next":"us-ms/miss.-code-ann.-27-7-205"},"notice":"GroundRules: Original legal text. Not legal advice."}