| By Ms. Creem, a petition (accompanied by bill, Senate, No. 1092) of Cynthia Stone Creem, Richard T. Moore and Bruce E. Tarr for legislation to promote volunteerism in the Commonwealth. Labor and Workforce Development |
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 2000 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.