dcrodriguez/Code-of-Virginia huggingface dataset:
Code of Virginia — Title 57 (Religious and Charitable Matters; Cemeteries), Chapter 3 (CEMETERIES)
§ 57-38.1. Proceedings by landowner for removal of remains from previously unidentified or abandoned family graveyard.
The owner of any land on which is located a previously unidentified graveyard or an abandoned family graveyard, and there has been no reservation of rights in such graveyard, or when the beneficiaries of any reservations of rights desire to waive such rights, and in which no body has been interred for twenty-five years may file a bill in equity in the circuit court of the county or in the circuit or corporation court wherein such land is located for the purpose of having the remains interred in such graveyard removed to some more suitable repository. To such bill all persons in interest, known or unknown, other than the plaintiffs shall be duly made defendants. If any of such parties be unknown, the plaintiffs shall undertake active, good faith efforts to locate interested parties including, at a minimum, publication of at least one notice in a local newspaper of general circulation, notice posted at the site of the graveyard, and notice to and consultation with any historic preservation or other such commission, as well as area historical and genealogical societies. In addition, the plaintiff is encouraged to post such notice on the Internet, including appropriate websites and through the use of social media, and to consult with the Virginia Department of Historic Resources. Upon the case being properly matured for hearing, and proof being made of the propriety of the removal, the court may order the removal made and the remains properly deposited in another place, at the expense of the petitioner. Such removal and reinterment shall be done with due care and decency.

In determining the question of removal the court shall consider the historical significance of such graveyard and shall consider as well the wishes of the parties concerned so far as they are brought to its knowledge, including the desire of any beneficiaries of any reservation of rights to waive such reservation of rights in favor of removal, and so considering shall exercise a sound discretion in granting or refusing the relief prayed for.

1966, c. 444; 1970, c. 377; 2014, c. 588; 2019, c. 195.
Code of Virginia — Title 57 (Religious and Charitable Matters; Cemeteries), Chapter 3 (CEMETERIES)
§ 57-38.2. Proceedings by heir at law or descendant for removal of ancestor's remains from previously unidentified or abandoned family graveyard.
Any heir at law or descendant of a deceased person interred in a previously unidentified graveyard or an abandoned family graveyard in which no body has been interred for 25 years may file a bill in equity in the circuit court of the county or city wherein the land is located for the purpose of having the remains interred in the graveyard removed to some more suitable repository. The owner of the land, any beneficiaries of any reservation of rights, and all other persons in interest, known or unknown, other than the plaintiffs shall be duly made defendants. If any of such parties are unknown, notice may be given by order of publication. Upon the case being properly matured for hearing, and proof being made of the propriety of the removal, the court may order the removal and the remains properly deposited in another place, at the expense of the petitioner. The removal and reinterment shall be done with due care and decency.

The bill may be filed and relief granted regardless of whether there has been a reservation of rights in the graveyard and regardless of whether the beneficiaries of any reservation of rights desire to waive their rights. In determining the question of removal, the court shall consider the historical significance of the graveyard and the wishes of the parties concerned so far as they are brought to its knowledge, including the desire of any beneficiaries of any reservation in rights, and shall exercise sound discretion in granting or refusing the relief prayed for.

1990, c. 562; 2019, c. 195.
Code of Virginia — Title 57 (Religious and Charitable Matters; Cemeteries), Chapter 3 (CEMETERIES)
§ 57-39.1. Improvement of abandoned and neglected graveyards.
When the owners of any private graveyard, not connected with any church or church property, abandon the graveyard and allow it to fall into a condition of neglect and disuse, so that it is unsightly and thereby lessens the desirability and value of adjacent land, and the owners fail or refuse, when requested by the owner of adjacent land or when requested by the local governing body of the county, city or town wherein the private graveyard is located, to remedy such condition of neglect and put the graveyard into suitable condition, then any owner of adjacent land or the local governing body may file a bill in equity in the circuit court of the county or city wherein the graveyard is located, for the purpose of requiring the graveyard to be placed in a suitable condition. The owners of the graveyard or any person having a right therein shall be made defendants to such court proceedings.

The court shall not enter an order requiring the owners of a graveyard in which a grave or entombment right has never been sold to improve it or place it in a suitable condition. However, after hearing the evidence the court may allow the petitioners, at their own expense, to improve the graveyard and place it in suitable condition and may also require bond to ensure that the petitioners will not injure or remove any tomb, monument, gravestone, grave marker, or vault without having first obtained court approval. Acting pursuant to court order, the petitioners may thereafter enter upon the land and improve the graveyard and place it in suitable condition. The costs in any case involving a graveyard in which a grave or entombment right has never been sold shall be paid by the petitioners.

In any case involving a graveyard in which a grave or entombment right has been sold, the court shall determine whether the owners or petitioners shall pay the costs of improving the graveyard and may require bond to insure against injury or removal of any tomb, monument, gravestone, grave marker, or vault without court approval.

1950, p. 91; 1986, c. 55; 1990, c. 675.

Code of Virginia — Title 57 (Religious and Charitable Matters; Cemeteries), Chapter 3 (CEMETERIES)
§ 57-39.19. Application of §§ 54.1-2818.1 through 54.1-2818.3.
The provisions of §§ 54.1-2818.1 through 54.1-2818.3 shall apply to the cremation of any dead human body.

1979, c. 724.
Code of Virginia — Title 57 (Religious and Charitable Matters; Cemeteries), Chapter 3 (CEMETERIES)
§ 57-39.2. Reversion of unoccupied cemetery lots in cities and certain towns; rebuttable presumption.
The ownership of or right or interest in any unoccupied cemetery lot in any cemetery located in any city or in any town in the Counties of Scott and Wythe, or in any town in any county having the urban county executive form of government, which cemetery is under the ownership and charge of such city or town, or any corporation, association, or trustees, shall, upon abandonment, revert to such city, town, corporation, association, or trustees having ownership and charge of the cemetery containing any such lot. The continued failure to maintain or care for an unoccupied cemetery lot for a period of at least 30 years shall establish a rebuttable presumption that such lot has been abandoned.

1962, c. 264; §§ 57-39.2 through 57-39.7; 1964, c. 111; 1985, c. 414; 1986, c. 118; 2020, c. 669.

Code of Virginia — Title 57 (Religious and Charitable Matters; Cemeteries), Chapter 3 (CEMETERIES)
§ 57-39.20. Definitions.
As used in this article, unless the context requires a different meaning:

"Burial right" means the right of interment.

"Interment" means the disposition of pet remains by earth burial, entombment in a mausoleum, or inurnment in a columbarium.

"Operator" means any person engaged in the business of selling or offering for sale any burial or interment right in a pet cemetery and representing to the public that such cemetery, single burial or interment right therein will be perpetually cared for.

"Perpetual care fund" means a fund created to provide income to a pet cemetery to provide care, maintenance, administration and embellishment of the pet cemetery.

"Pet" means an animal that has been adapted or tamed to live in intimate association with or for the pleasure of people and includes but is not limited to dogs, cats, birds, rabbits, and hamsters.

"Pet cemetery" means land, together with any structures, facilities, or buildings appurtenant thereto provided to members of the public for use or reservation for use for the individual interment, above or below ground, of pet remains. "Pet cemetery" does not include land used exclusively for landfilling or the communal burial of pets, but does include an area where a portion of the land is used for the communal burial of pets.

1996, c. 957.
Code of Virginia — Title 57 (Religious and Charitable Matters; Cemeteries), Chapter 3 (CEMETERIES)
§ 57-39.21. Duty to file declaration of land use restriction.
The owner of any land used or to be used as a pet cemetery shall file in the office of the clerk of the circuit court for the locality where the land is located a declaration restricting the use of the land to use as a pet cemetery. The owner shall execute the declaration in the same manner and with the same effect as a conveyance of an interest in land. The clerk shall record the declaration in the deed book and index it in the name of the owner. The restriction established in such a recorded declaration may be removed only as provided in § 57-39.24. Unless a restriction is so removed, no person shall use land restricted pursuant to this section for any purpose other than as a pet cemetery.

1996, c. 957.

Code of Virginia — Title 57 (Religious and Charitable Matters; Cemeteries), Chapter 3 (CEMETERIES)
§ 57-39.22. Certain representations unlawful; perpetual care trust fund required.
A. Effective July 1, 1996, it shall be unlawful to sell or offer for sale in the Commonwealth any burial right in a pet cemetery, and in connection therewith to represent to the public, in any manner, express or implied, that the entire pet cemetery or any burial or interment right therein will be perpetually cared for, unless adequate provision has been made for the perpetual care of the cemetery and all burials and interment rights therein as to which such representation has been made.

B. Each pet cemetery operator shall establish in a bank, savings and loan or other federally insured investment banking institution doing business in the Commonwealth an irrevocable trust fund in the amount of at least $12,000 before the first lot, parcel of land, burial or interment right is sold. This fund shall be designated the perpetual care fund.

C. The moneys of a perpetual care fund shall be invested as provided by § 2.2-4519, Article 9 (§ 64.2-780 et seq.) of Chapter 7 of Title 64.2, and §§ 64.2-1502 through 64.2-1506, except as provided otherwise herein.

D. The income from the perpetual care fund shall be used only for the maintenance, supervision, improvement, and preservation of the grounds, lots, markers, memorials, buildings, equipment, statuary, and other real and personal property of the pet cemetery and for the payment of real property taxes. Annual reports of all the assets and investments of the perpetual care fund shall be prepared and maintained by the operator, and shall be available for inspection at reasonable times to any owner of a burial right in the pet cemetery. Such records shall be subject to examination by the commissioner of revenue.

1996, c. 957; 1999, c. 772.

Code of Virginia — Title 57 (Religious and Charitable Matters; Cemeteries), Chapter 3 (CEMETERIES)
§ 57-39.23. Change of address required from owner of burial right.
It shall be the duty of a purchaser of a burial right in a pet cemetery to notify the operator of a change in address.

1996, c. 957.
Code of Virginia — Title 57 (Religious and Charitable Matters; Cemeteries), Chapter 3 (CEMETERIES)
§ 57-39.24. Removal of restriction on land.
A. After a declaration has been filed pursuant to § 57-39.21, the restriction may be removed in accordance with this section by order of the circuit court for the locality where the land is located in a proceeding brought by the pet cemetery owner or his heirs or assigns.

B. The circuit court may remove the restriction on the land upon proof satisfactory to the court that either of the following has occurred:

1. No interments have been made in the land from which the restriction is sought to be removed; or

2. If, after notice sent by registered mail, return receipt requested, to the last known address of a person who owns a burial right in a pet cemetery, the owner of the pet cemetery has received from such persons written authorization, acknowledged before a notary public, to remove the restriction from the land. If no response is received by the cemetery owner after thirty days from the date of the notice, consent to remove the restriction from the land shall be presumed. Any person granting this authorization who wishes to have a pet that is already interred in the pet cemetery removed and reinterred elsewhere shall so state on the authorization, and the pet cemetery owner shall provide proof of this removal and reinterment. A pet cemetery owner need not obtain the authorization described in this subdivision from a person who has purchased a burial right in the pet cemetery but who has not yet used that right for the interment of a pet, if the owner refunds to the purchaser or his heirs or assigns all moneys taken for the burial right, plus interest accrued in six-month increments, at a rate equal to the Federal Reserve Board discount rate as of January 1 of each year, beginning January 1, 1996.

C. A holder of a lien on the restricted land may object to the removal of the restriction, and the circuit court shall consider any such objection before issuing an order to remove the restriction.

D. An order issued by the circuit court removing a restriction pursuant to this section shall be filed in the office of the clerk of the circuit court for the locality where the land is located. The clerk shall record the order in the deed book.

1996, c. 957.

Code of Virginia — Title 57 (Religious and Charitable Matters; Cemeteries), Chapter 3 (CEMETERIES)
§ 57-39.25. Violation a misdemeanor.
It shall be unlawful for any person to violate the provisions of § 57-39.22 of this article. Any such violation shall be deemed a Class 3 misdemeanor, and any person convicted of such violation shall be punished in accordance with the provisions of § 18.2-11.

1996, c. 957.
Code of Virginia — Title 57 (Religious and Charitable Matters; Cemeteries), Chapter 3 (CEMETERIES)
§ 57-39.3. Proceedings; determination of abandonment.
Any city, town, corporation, association, or trustees having ownership and charge of a cemetery that is located in a city, or town in a county, as provided in § 57-39.2, may file a petition in the circuit court within whose jurisdiction the cemetery is situated, setting forth its ownership of the cemetery and facts relating to the continued failure by the owner of an unoccupied cemetery lot in such cemetery to maintain and care for such lot for at least 30 consecutive years immediately preceding, and requesting an order adjudging any such lot to be abandoned. Upon the filing of such petition, the court upon proper motion shall set a date for a hearing.

1962, c. 264; 1964, c. 111; 1986, c. 118; 2020, c. 669.

Code of Virginia — Title 57 (Religious and Charitable Matters; Cemeteries), Chapter 3 (CEMETERIES)
§ 57-39.4. Notice to owner of record; publication.
At least 20 days before the date fixed for the hearing, a notice declaring that the unoccupied cemetery lot has been presumed to be abandoned and setting forth the date fixed for the hearing shall be (i)(a) served personally upon the recorded owner thereof, or his heirs, if the recorded owner is known by the cemetery to be dead and upon such heirs whose names and addresses have been filed with the cemetery, or (b) served by mailing the notice by registered mail to the last known address of the recorded owner thereof, or his heirs, if the recorded owner is known by the cemetery to be dead and to such heirs whose names and addresses have been filed with the cemetery, and (ii) published once a week for four consecutive weeks in a newspaper having general circulation in the city or town in which the cemetery is located. It shall be the duty of such recorded owner or his heirs to appear and answer to the allegations of a petition filed pursuant to § 57-39.3. Any such appearance and answer shall rebut the presumption of abandonment.

1962, c. 264; 1964, c. 111; 2020, c. 669.

Code of Virginia — Title 57 (Religious and Charitable Matters; Cemeteries), Chapter 3 (CEMETERIES)
§ 57-39.5. Judicial determination; conveyance of title.
At the hearing authorized by § 57-39.4, the proofs of the parties or the petition in the event of the failure of the recorded owner or his heirs to appear and answer shall be presented, and the court shall determine if the unoccupied cemetery lot set forth in the petition has been abandoned. If the court enters a decree adjudging such lot to be abandoned, it shall further provide that the city, town, corporation, association, or trustees having ownership and charge of the cemetery containing any such lot shall have the right to sell such lot and to use the proceeds for the purposes provided by this article.

1962, c. 264; 1964, c. 111; 2020, c. 669.
Code of Virginia — Title 57 (Religious and Charitable Matters; Cemeteries), Chapter 3 (CEMETERIES)
§ 57-39.6. Sale of abandoned cemetery lot.
At any time after entry of the decree adjudicating any unoccupied cemetery lot to be abandoned pursuant to § 57-39.5, the city, town, corporation, association, or trustees having ownership and charge of the cemetery containing any such lot may sell such lot in accordance with the rules and regulations of the cemetery then in force governing generally the sale of cemetery lots. Any proceeds derived from this sale shall first be used to defray the costs and expenses incurred in any abandonment proceedings. Unless otherwise directed by the court, the remaining balance shall be placed in a special fund, known as the "Perpetual Care Fund" of the cemetery, to be used by the cemetery solely for the future maintenance, care, and upkeep of the cemetery.

1962, c. 264; 1964, c. 111; 2020, c. 669.

Code of Virginia — Title 57 (Religious and Charitable Matters; Cemeteries), Chapter 3 (CEMETERIES)
§ 57-39.7. Applicability; abandonment determination limited in certain circumstances.
Sections 57-39.2 through 57-39.6 shall be construed to apply to and authorize a determination of abandonment of any unoccupied part of a cemetery lot. In any proceeding to determine the abandonment of an unoccupied part of a cemetery lot, the court shall also determine what part, if any, shall be considered as having been abandoned. Such sections shall not be construed to apply to and authorize a determination of abandonment of (i) that part of a cemetery lot wherein there has been an interment, (ii) any cemetery lot or part thereof to which unrestricted fee simple title has been conveyed by a cemetery, or (iii) any cemetery lot or part thereof for which perpetual care has been provided by contract with the city, town, corporation, association, or trustees having ownership and charge of the cemetery containing any such lot or part thereof.

1962, c. 264; 1964, c. 111; 1985, c. 414; 2020, c. 669.

Code of Virginia — Title 57 (Religious and Charitable Matters; Cemeteries), Chapter 3 (CEMETERIES)
§ 57-39.8. Repealed.
Repealed by Acts 1989, c. 631.
Code of Virginia — Title 57 (Religious and Charitable Matters; Cemeteries), Chapter 4 (SOLICITATION OF CONTRIBUTIONS [Repealed])
§ 57-40. Repealed.
Repealed by Acts 1974, c. 574.
Code of Virginia — Title 57 (Religious and Charitable Matters; Cemeteries), Chapter 5 (SOLICITATION OF CONTRIBUTIONS)
§ 57-50. Reciprocal agreements with other states; online filing.
A. The Commissioner may enter into a reciprocal agreement with the appropriate authority of any other state for the purpose of exchanging information with respect to charitable organizations, professional fund-raising counsel and professional solicitors. Pursuant to such agreements, the Commissioner may accept information filed by a charitable organization, professional fund-raising counsel and professional solicitor with the appropriate authority of another state in lieu of the information required to be filed in accordance with the provisions of this chapter, if such information is substantially similar to the information required under this chapter. The Commissioner may also grant exemption from the requirement for the filing of [an] annual registration statement with him to charitable organizations organized under the laws of another state, having their principal place of business in such other state, having funds derived principally from sources outside the Commonwealth, and having been granted exemption from the filing of registration statements by such other state, if such state has a statute similar in substance to the provisions of this chapter and participates in a reciprocal agreement pursuant to this section.

B. The Commissioner may also enter into a memorandum of understanding or other similar agreement with the appropriate authority of any other state or federal agency for the purpose of providing charitable organizations, professional fund-raising counsel or professional solicitors with the option of filing their annual registration statements online on a website approved by all states that are parties to the memorandum of understanding. The Commissioner may accept such online filing in lieu of the information required to be filed in accordance with the provisions of this chapter if the procedures for online filing provide for submitting substantially similar information to that required by this chapter. The information provided by charitable organizations, professional fund-raising counsel or professional solicitors at the approved website as a result of their completion of the online registration statement shall be shared with the appropriate authority of any state or federal agency that is a party to the memorandum of understanding.

1974, c. 574; 1979, c. 595; 2005, c. 329.
Code of Virginia — Title 57 (Religious and Charitable Matters; Cemeteries), Chapter 5 (SOLICITATION OF CONTRIBUTIONS)
§ 57-51. Nonresident registration.
A. Any unregistered charitable organization, professional fund-raising counsel, or professional solicitor, having his or its principal place of business outside of the Commonwealth or organized under and by virtue of the laws of a foreign state who or which shall solicit contributions from people in the Commonwealth, shall be deemed to have irrevocably appointed the Secretary of the Commonwealth as his or its agent upon whom may be served any summons, subpoena, subpoena duces tecum, or other process directed to such charitable organization, or any partner, principal, officer, or director thereof or to such professional fund-raising counsel or professional solicitor. Service shall be made by leaving two copies of the process, notice, order, or demand, together with any fee required by law, in the office of the Secretary of the Commonwealth, together with an affidavit giving the last known post-office address of the defendant and such service shall be sufficient if notice of such service and a copy of the process, notice, order, or demand are forthwith sent by registered mail, with return receipt requested, by the Secretary of the Commonwealth or one of his staff to the defendant at the specified address. An affidavit by the Secretary of the Commonwealth showing compliance herewith shall be filed with the papers in the suit, action, or proceeding.

B. Any charitable organization, having no office or place of business within the Commonwealth and soliciting in the Commonwealth from outside of the Commonwealth solely by email, telephone or telegraph, direct mail, or advertising in national media, and any professional fund-raising counsel or professional solicitor engaged by such an organization, shall file with the Commissioner any report that would otherwise be required of it or request the Commissioner to determine that such organization is exempt under § 57-50 or 57-60.

1974, c. 574; 1979, c. 595; 1984, c. 268; 2023, c. 289.
Code of Virginia — Title 57 (Religious and Charitable Matters; Cemeteries), Chapter 5 (SOLICITATION OF CONTRIBUTIONS)
§ 57-52. Publication of warnings concerning certain charitable and civic organizations.
If the Commissioner determines that any charitable or civic organization not registered with his office and not exempt from registration, irrespective of whether such organization is subject to the jurisdiction of the Commonwealth, has solicited or may be soliciting in the Commonwealth, directly or indirectly, by any means including without limitation, by email, by telephone or telegraph, by direct mail, or by advertising in national media, he may, after 10 days' written notice mailed to the charitable or civic organization, cause to be printed on the Department's website and in one or more newspapers published in the Commonwealth a notice in substantially the following form:

WARNING—UNREGISTERED CHARITABLE SOLICITATION

The organization named below has solicited contributions from Virginia citizens for allegedly charitable purposes. It has not registered with or been granted the appropriate exempt status by the Commissioner as required by law. Contributors are cautioned that their contributions to such organization may be used for noncharitable purposes.

1974, c. 574; 1979, c. 595; 1983, c. 374; 1988, c. 322; 2023, c. 289.

Code of Virginia — Title 57 (Religious and Charitable Matters; Cemeteries), Chapter 5 (SOLICITATION OF CONTRIBUTIONS)
§ 57-52.1. Publication of warnings concerning solicitation by professional solicitors.
If the Commissioner determines that any charitable or civic organization has contracted with a professional solicitor to solicit on its behalf and that the professional solicitor may be soliciting or has solicited in the Commonwealth, directly or indirectly, by any means, including, without limitation, by email, by telephone or telegraph, by direct mail, or by advertising in national media, and the professional solicitor has not registered with the Commissioner as required by § 57-61, the Commissioner may, after five days' written notice mailed to the charitable or civic organization, cause to be printed on the Department's website and in one or more newspapers published in the Commonwealth a notice on substantially the following form:

WARNING—UNREGISTERED CHARITABLE SOLICTATION BY PROFESSIONAL SOLICITOR

The charitable or civic organization named below has contracted with a professional solicitor to solicit on its behalf. The professional solicitor has not registered with the Commonwealth of Virginia as required by law. Contributors are cautioned that their contributions may be used for noncharitable purposes.

1987, c. 561; 2023, c. 289.
Code of Virginia — Title 57 (Religious and Charitable Matters; Cemeteries), Chapter 5 (SOLICITATION OF CONTRIBUTIONS)
§ 57-53. Records to be kept by charitable organizations.
Every charitable organization shall keep true fiscal records for all fiscal years beginning on and after January 1, 1975, in accordance with the standards and practices set out in Standards of Accounting and Financial Reporting for Voluntary Health and Welfare Organizations adopted and approved in December, 1964, by the National Health Council and National Social Welfare Assembly, and as may be modified from time to time by the National Health Council and the National Assembly for Policy and Development, or in accordance with the standards and practices set out in Uniform Chart of Accounts and Definitions for Hospitals as approved by, and as may be modified by, the American Hospital Association, or in accordance with such other uniform standards of accounting as the Commissioner may find to be as appropriate. A copy of such standards shall be maintained on file in the office of the Commissioner. Such records shall be retained for a period of at least three years after the end of the period of registration to which they relate.

1974, c. 574; 1979, c. 595.
Code of Virginia — Title 57 (Religious and Charitable Matters; Cemeteries), Chapter 5 (SOLICITATION OF CONTRIBUTIONS)
§ 57-54. Contracts between charitable or civic organizations and professional fund-raising counsel or professional solicitors.
A. Every contract or agreement between professional fund-raising counsel and a charitable or civic organization shall be in writing and shall be filed with the Commissioner within 10 days after such contract or written agreement is entered into.

B. Every contract, or a written statement of the nature of the arrangement to prevail in the absence of a contract, between a professional solicitor and a charitable or civic organization shall be filed with the Commissioner at least 10 days prior to commencement of the contract.

C. All agreements and arrangements between professional fund-raising counsel and charitable or civic organizations shall be reduced to writing before executed or acted upon.

D. Any contract between a professional solicitor and a charitable or civic organization shall specify the percentage of gross contributions that the charitable or civic organization will receive or the terms upon which a determination can be made as to the amount of the gross revenue from the solicitation campaign that the charitable or civic organization will receive. If a reasonable estimate is used to make such determination, the contract shall clearly disclose the assumptions or the formula upon which the estimate is based; however, if a fixed percentage is used, such percentage shall exclude any amount that the charitable or civic organization is to pay as an expense of the solicitation campaign, including the cost of any merchandise or services sold. The professional solicitor shall, at the conclusion of a charitable appeal, provide to the charitable or civic organization a final accounting of all expenditures. Such final accounting may not be used in violation of any state or federal trade secret laws. The contract shall disclose the average percentage of gross contributions collected on behalf of charitable or civic organizations that such organizations received from the professional solicitor for the three years preceding the year in which the contract was formed. The contract shall also specify that at least every 90 days the professional solicitor shall provide the charitable or civic organization with access to and use of all information in the professional solicitor's possession concerning contributors, including the name, mailing address, email address, and telephone number of each contributor and the date and amount of each contribution. A professional solicitor shall not restrict a charitable or civic organization's use of any such contributor information.

1974, c. 574; 1979, c. 595; 1983, c. 374; 1988, c. 322; 2023, c. 289.

Code of Virginia — Title 57 (Religious and Charitable Matters; Cemeteries), Chapter 5 (SOLICITATION OF CONTRIBUTIONS)
§ 57-55. Repealed.
Repealed by Acts 1980, c. 445.

Code of Virginia — Title 57 (Religious and Charitable Matters; Cemeteries), Chapter 5 (SOLICITATION OF CONTRIBUTIONS)
§ 57-55.1. Repealed.
Repealed by Acts 1990, c. 711.
Code of Virginia — Title 57 (Religious and Charitable Matters; Cemeteries), Chapter 5 (SOLICITATION OF CONTRIBUTIONS)
§ 57-55.2. Charitable solicitation disclosure.
Every professional solicitor who solicits contributions from a prospective contributor in the Commonwealth: (i) shall identify himself and his employer; (ii) shall disclose that he is a paid solicitor; and (iii) shall further disclose, in writing, the fact that a financial statement for the last fiscal year is available from the Department of Agriculture and Consumer Services.

1987, c. 561; 2013, c. 24.

Code of Virginia — Title 57 (Religious and Charitable Matters; Cemeteries), Chapter 5 (SOLICITATION OF CONTRIBUTIONS)
§ 57-55.2:1. Solicitations by for-profit organizations.
A. Every solicitor for an organization which is for-profit which solicits contributions from a prospective contributor in the Commonwealth shall disclose that the organization is not exempt from taxation under § 501(c) of the Internal Revenue Code.

B. For every contribution received for five dollars or more, a for-profit organization shall, within thirty days following receipt, send a written statement to such contributor disclosing that the organization is not exempt from taxation under § 501(c) of the Internal Revenue Code.

1993, c. 240.

Code of Virginia — Title 57 (Religious and Charitable Matters; Cemeteries), Chapter 5 (SOLICITATION OF CONTRIBUTIONS)
§ 57-55.3. Disclosure regarding financial statement required.
Every charitable organization required to be registered pursuant to § 57-49 and every professional solicitor required to be registered pursuant to § 57-61 soliciting contributions from prospective contributors shall disclose to the potential donor contemporaneously at the point of a written request or on a written receipt for donations made in response to an oral request that a financial statement is available from the Department of Agriculture and Consumer Services upon request.

1990, c. 930; 2003, c. 576; 2013, c. 24.
Code of Virginia — Title 57 (Religious and Charitable Matters; Cemeteries), Chapter 5 (SOLICITATION OF CONTRIBUTIONS)
§ 57-55.4. Collection receptacles; required disclosures.
No (i) business as defined in § 58.1-3700.1, other than a charitable or civic organization to which contributions are deductible under § 170 of the Internal Revenue Code, or (ii) professional solicitor shall place or maintain a receptacle in public view for the purpose of collecting donated clothing, household items, or other items for future resale unless such person or professional solicitor places on the receptacle a permanent sign or label in a prominent place that includes the following information printed in letters that are no less than three inches in height and no less than one-half inch in width and in a color that contrasts with the color of the receptacle, which sign or label shall be placed immediately below the opening in the receptacle used to deposit donations:

1. The name, business address, and telephone number of the person engaged in such business or the professional solicitor; and

2. a. For a receptacle placed or maintained by a person engaged in such business, a statement that reads: "This donation receptacle is operated by a for-profit business. Items donated here support a for-profit business."; or

b. For a receptacle placed or maintained by the professional solicitor, a statement that reads: "This donation receptacle is operated by a professional solicitor. Items donated here support, in part, the professional solicitor, which is a for-profit entity."

Enforcement of a violation of this section shall be limited to subsections B through E of § 57-59.

2015, c. 476.

Code of Virginia — Title 57 (Religious and Charitable Matters; Cemeteries), Chapter 5 (SOLICITATION OF CONTRIBUTIONS)
§ 57-56. Information filed to become public records.
Registration statements, reports, professional fund-raising counsel contracts or professional solicitor contracts and all other documents and information required to be filed under this chapter shall become public records in the office of the Commissioner, and shall be open to the general public for inspection at such time and under such conditions as the Commissioner may prescribe. A charge not exceeding one dollar per page may be made for any copy of such documents and information as may be furnished any person by the Commissioner.

1974, c. 574; 1979, c. 595.
Code of Virginia — Title 57 (Religious and Charitable Matters; Cemeteries), Chapter 5 (SOLICITATION OF CONTRIBUTIONS)
§ 57-58. Ratio of fund-raising expenses to contributions to be included in registration statement.
Each charitable organization shall, as a part of its registration statement, compute the percentage that its fund-raising expenses for its preceding fiscal year bore to its support received directly from the public during such year.

Each federated fund-raising organization shall clearly disclose on any registration the percentage that is withheld from a donation designated for a member agency.

1974, c. 574; 2003, c. 810.
Code of Virginia — Title 57 (Religious and Charitable Matters; Cemeteries), Chapter 5 (SOLICITATION OF CONTRIBUTIONS)
§ 57-61.1. Time and effect of registration.
A. Registrations by charitable organizations, professional solicitors, and professional fund-raising counsel are effective, if complete, upon receipt by the Commissioner. Incomplete registration forms and registration forms lacking required accompanying documents are not effective until completed or until the required accompanying documents are received by the Commissioner. No person shall be considered registered under this chapter for any purpose until his registration is complete.

B. If the Commissioner at any time determines that (i) the requirements of § 57-49 or § 57-61 have not been met or (ii) the registrant is violating any requirement of §§ 57-54, 57-55.2 or § 57-57 or any regulations adopted pursuant to § 57-66, then the Commissioner may suspend the registration until the registrant meets the requirements or complies and provides evidence thereof satisfactory to the Commissioner. The suspension may be based upon an informal conference pursuant to § 2.2-4019 of the Administrative Process Act (§ 2.2-4000 et seq.).

C. If the Commissioner finds that the public health, safety or welfare requires urgent action, and if he also finds reasonable cause to believe that the registrant has failed to comply with § 57-49 or § 57-61 or is violating §§ 57-54, 57-55.2 or § 57-57 or any regulations adopted pursuant to § 57-66, then the Commissioner may provide advance notice of as little as twenty-four hours for the conduct of the informal conference under § 2.2-4019 of the Administrative Process Act.

1987, c. 561; 1988, c. 322; 1990, c. 711.

Code of Virginia — Title 57 (Religious and Charitable Matters; Cemeteries), Chapter 5 (SOLICITATION OF CONTRIBUTIONS)
§ 57-61.2. Commercial co-ventures.
A. No commercial co-venturer shall conduct any charitable sales promotion in the Commonwealth on behalf of a charitable or civic organization unless the charitable or civic organization is duly registered or granted the appropriate exempt status as provided by this chapter.

B. Prior to any charitable sales promotion in the Commonwealth, the commercial co-venturer shall have a written agreement with the charitable or civic organization on whose behalf the charitable sales promotion is to be conducted. Such agreement shall be signed by an authorized representative of the commercial co-venturer and two officers of the charitable or civic organization.

C. The commercial co-venturer shall maintain all records in connection with the charitable sales promotion for a period of three years after the end date of the charitable sales promotion. All such records shall be made available to the Commissioner upon request.

2003, c. 576.
Code of Virginia — Title 57 (Religious and Charitable Matters; Cemeteries), Chapter 5 (SOLICITATION OF CONTRIBUTIONS)
§ 57-62. Liability imposed by other laws not decreased.
Nothing contained in this chapter shall be construed as making lawful any act or omission which is now unlawful, or as decreasing the liability, civil or criminal, of any person, imposed by existing laws.

1974, c. 574.
Code of Virginia — Title 57 (Religious and Charitable Matters; Cemeteries), Chapter 5 (SOLICITATION OF CONTRIBUTIONS)
§ 57-64. Out-of-state enforcement proceedings.
Any state of the United States shall have the right to sue in the courts of Virginia to enforce the civil provisions of any statute thereof general in application regulating charitable solicitations, when the like right is accorded this Commonwealth by such state, whether such right is granted by statutory authority or as a matter of comity.

1974, c. 574.

Code of Virginia — Title 57 (Religious and Charitable Matters; Cemeteries), Chapter 5 (SOLICITATION OF CONTRIBUTIONS)
§ 57-65. Fees and charges.
All fees and charges collected by the Commissioner as provided in this chapter shall be paid into a special fund of the state treasury. Such funds shall be used to finance the administration and operation of this program.

1974, c. 574; 1975, c. 221; 1979, c. 595; 1984, c. 268.

Code of Virginia — Title 57 (Religious and Charitable Matters; Cemeteries), Chapter 5 (SOLICITATION OF CONTRIBUTIONS)
§ 57-66. Rules and regulations; model ordinance.
The Board shall have the power to make and publish reasonable rules and regulations not inconsistent with this chapter, or other applicable laws, or the Constitution of the Commonwealth, or the Constitution of the United States, for the enforcement of the provisions of this chapter and for the achievement of uniform regulation of charitable solicitations throughout the Commonwealth. The Commissioner shall promulgate a model ordinance which may be used by localities in their regulation of charitable solicitations.

1974, c. 574; 1979, c. 595.

Code of Virginia — Title 57 (Religious and Charitable Matters; Cemeteries), Chapter 5 (SOLICITATION OF CONTRIBUTIONS)
§ 57-67. Application to court for relief.
Any person aggrieved by any final order of the Commissioner is entitled to judicial review in accordance with the provisions of the Administrative Process Act (§ 2.2-4000 et seq.). Either party may appeal any final order of such court to the Court of Appeals in the same manner as provided by law in cases of appeals of right.

1974, c. 574; 1979, c. 595; 1984, c. 703; 1986, c. 615.

Code of Virginia — Title 57 (Religious and Charitable Matters; Cemeteries), Chapter 5 (SOLICITATION OF CONTRIBUTIONS)
§ 57-68. Repealed.
Repealed by Acts 2015, c. 709, cl. 2.

Code of Virginia — Title 57 (Religious and Charitable Matters; Cemeteries), Chapter 5 (SOLICITATION OF CONTRIBUTIONS)
§ 57-69. Effective date.
Notwithstanding any other section of this chapter to the contrary, no charitable organization, professional fund-raising counsel, or professional solicitor shall be required to register with the Commissioner hereunder until July 1, 1978.

1975, c. 221; 1977, c. 401; 1979, c. 595.
Code of Virginia — Title 58.1 (Taxation), Chapter 0 (GENERAL PROVISIONS OF TITLE 58.1)
§ 58.1-10. Collection of taxes accrued prior to repeal.
Any state or local tax heretofore or hereafter repealed shall be subject to all procedures for the collection of delinquent taxes or for the correction of erroneous assessment as may have been applicable to such tax immediately before such repeal.

Code 1950, § 58-27.3; 1971, Ex. Sess., c. 10; 1984, c. 675.

Code of Virginia — Title 58.1 (Taxation), Chapter 0 (GENERAL PROVISIONS OF TITLE 58.1)
§ 58.1-11. Oaths or affirmations unnecessary on returns; misdemeanor to make false return.
No return of any state or local tax need be verified by the oath or affirmation of the person or persons who are required by law to sign the return but the signature of such person or persons to any such return shall be sufficient. Any such person who willfully subscribes any such return which he does not believe to be true and correct as to every material matter shall be guilty of a Class 1 misdemeanor.

Code 1950, § 58-27; 1972, c. 316; 1984, c. 675.

Code of Virginia — Title 58.1 (Taxation), Chapter 0 (GENERAL PROVISIONS OF TITLE 58.1)
§ 58.1-12. Payment of tax by bad check.
A. If any check tendered for any tax due under this title is not paid by the bank on which it is drawn, the taxpayer for whom such check was tendered shall remain liable for the payment of the tax the same as if such check had not been tendered.

B. If such person fails to pay the amount shown on the face of the check within five days after notice of such nonpayment has been mailed to the taxpayer by the tax assessing official, a penalty of twenty-five dollars shall be added to the tax due. Such penalty shall be in addition to any and all other penalties provided by law.

Code 1950, §§ 58-26.1, 58-151.13:1, 58-441.35; 1966, c. 151; 1972, c. 351; 1979, c. 423; 1984, c. 675; 1992, c. 678.

Code of Virginia — Title 58.1 (Taxation), Chapter 0 (GENERAL PROVISIONS OF TITLE 58.1)
§ 58.1-13. State taxes to be paid into the general fund.
Except when otherwise specifically provided, all state taxes, including penalties and interest, collected under the provisions of this title, shall, when paid into the state treasury, be paid into the general fund of the state treasury for the support of the government.

Code 1950, § 58-26; 1984, c. 675.

Code of Virginia — Title 58.1 (Taxation), Chapter 0 (GENERAL PROVISIONS OF TITLE 58.1)
§ 58.1-13.1. Repealed.
Repealed by Acts 2002, c. 719.

Code of Virginia — Title 58.1 (Taxation), Chapter 0 (GENERAL PROVISIONS OF TITLE 58.1)
§ 58.1-14. Out-of-state tax collections.
Any state of the United States, or any political subdivision thereof, shall have the right to sue in the courts of Virginia to recover any tax which may be owing to it when the like right is accorded to the Commonwealth of Virginia and its political subdivisions by such state, whether such right is granted by statutory authority or as a matter of comity.

Code 1950, § 58-1021.1; 1952, c. 323; 1984, c. 675.
Code of Virginia — Title 58.1 (Taxation), Chapter 0 (GENERAL PROVISIONS OF TITLE 58.1)
§ 58.1-15. Rate of interest.
A. Unless otherwise specifically provided, interest on omitted taxes, assessments and refunds under this title shall be computed at the rates equal to the rates of interest established pursuant to § 6621 of the Internal Revenue Code. The rate of interest on omitted taxes and assessments under this title shall be the "Underpayment Rate" established pursuant to § 6621(a)(2) of the Internal Revenue Code plus two percent. The rate of interest on refunds under this title shall be the "Overpayment Rate" for noncorporate taxpayers established pursuant to § 6621(a)(1) of the Internal Revenue Code plus two percent. Separate computations shall be made by multiplying the deficiency or overpayment for each period by the rate of interest applicable to that period.

B. In determining the addition to tax under § 58.1-492 for failure by individuals to pay estimated tax, the "Underpayment Rate" plus two percent which applies during the third month following such taxable year shall also apply during the first fifteen days of the fourth month following such taxable year in the case of individuals filing on a basis other than a calendar year. In the case of all other individuals, the "Underpayment Rate" plus two percent which applies during the third month following such taxable year shall also be applicable through May 1.

C. In determining the addition to tax under § 58.1-504 for failure by corporations to pay estimated tax, the "Underpayment Rate" plus two percent which applies during the third month following such taxable year shall also apply during the first fifteen days of the fourth month following such taxable year.

Code 1950, § 58-1160.1; 1980, c. 663; 1984, c. 675; 1987, c. 484; 1991, cc. 316, 331; 1999, cc. 146, 180.

Code of Virginia — Title 58.1 (Taxation), Chapter 0 (GENERAL PROVISIONS OF TITLE 58.1)
§ 58.1-16. Overcollection of tax.
Any person responsible for collecting any tax administered by the Department or the Division of Motor Vehicles who overcollects such tax and fails to account for and pay such overcollection to the appropriate state agency by the time his regular monthly or quarterly return is due shall be liable for the amount of such overcollection, and in addition a penalty of twenty-five percent of such overcollection. The Commissioner administering such tax may waive such penalty for good cause.

Code 1950, § 58-44.2; 1979, c. 133; 1984, c. 675.