Title 26, Chapter 2, Section 390
( 26-2-390)
As used in this article, the term: (1) "Nonprofit food sales and food service" means the temporary
sale or service of food items by an organization at an event
sponsored by a county, municipality, or organization or the
temporary sale of food items by an organization if such sale is
sponsored by a religious, charitable, or nonprofit corporation,
including but not limited to churches, schools, clubs, lodges, or
other such organizations. (2) "Organization" means an organization exempt from taxes under paragraph (1) of subsection (a) of Code Section 48-7-25 or under Section 501(d) or paragraphs (1) through (8) or paragraph (10) of Section 501(c) of the Internal Revenue Code, as that code is defined in Code Section 48-1-2. |