{"data":{"id":"us-va/va.-code-10.1-1803","jurisdiction":"us-va","citation":"Va. Code § 10.1-1803","heading":"Gifts, devises and bequests","body":"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.1966, c. 525, § 10-165; 1988, c. 891.","path":["Title 10.1. CONSERVATION","Subtitle II. ACTIVITIES ADMINISTERED BY OTHER ENTITIES","Chapter 18. VIRGINIA OUTDOORS FOUNDATION"],"source_url":"https://law.lis.virginia.gov/vacode/10.1-1803/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:13:59Z","sha256":"82e7a53c99b9e39c63e7f21dac8c6178a3ab2e16c477bdc85aae40513bf15b47","source_id":"us-va","stale":true,"prev":"us-va/va.-code-10.1-1802","next":"us-va/va.-code-10.1-1804"},"notice":"GroundRules: Original legal text. Not legal advice."}