{"data":{"id":"us-va/va.-code-58.1-439.19","jurisdiction":"us-va","citation":"Va. Code § 58.1-439.19","heading":"Public policy; business firms; donations","body":"It is hereby declared to be public policy of the Commonwealth to encourage business firms to make donations to neighborhood organizations for the benefit of low-income persons.1981, c. 629, § 63.1-322; 1997, c. 640; 2002, c. 747, § 63.2-2001; 2008, c. 585; 2012, cc. 731, 842.","path":["Title 58.1. TAXATION","Subtitle I. TAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION","Chapter 3. INCOME TAX","Article 13.2. NEIGHBORHOOD ASSISTANCE ACT TAX CREDIT"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-439.19/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"a5c704a178b5811fd5c3bcf202fd43d8414470d4775af19abdc6790e26b77d70","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-439.18","next":"us-va/va.-code-58.1-439.20"},"notice":"GroundRules: Original legal text. Not legal advice."}