SENATE DOCKET, NO. 493        FILED ON: 1/13/2009

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 672

The Commonwealth of Massachusetts

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In the Year Two Thousand Nine

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An Act to promote volunteerism in the commonwealth..

Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
 

SECTION 1. Section 52D of Chapter 149 of the General Laws, as appearing in the 2006 Official Edition, is hereby amended by adding after paragraph (b)(3) the following:-

(4)  Perform volunteer services and activities for  a school, nursery school or head start program or a corporation, foundation, organization or institution which is exempt from taxation under the provisions of section five hundred and one  ( c )(3) of the Federal Internal Revenue Code, as amended and in effect for the applicable period.