1945 session laws – Ch.953 Sec.4

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CHAPTER 953 ; AN ACT TO PLACE ROANOKE-ISLAND HISTORICAL AS- SOCIATION, INCORPORATED UNDER THE PATRON- AGE AND CONTROL OF THE STATE. WHEREAS, Roanoke Island Historical Association, Incor- porated a nonprofit organization incorporated under the laws of North Carolina, is an organization formed for the purpose of preserving historical relics, memorials, scenes and places inci-: dent to or connected with the First Colony founded in the New World on Roanoke Island, and in commemorating the historical events having their setting in that section of the State; and WHEREAS, Roanoke Island is the site of the first English Colony in the New World, the birth place of the first child of English parents in America and the scene of the first religious sacrement by English speaking people in the New World; and WHEREAS, Roanoke Island Historical Association, Incor- porated has produced every summer, beginning in one thousand nine hundred and thirty-seven, Paul Greens The Lost Colony, an historical drama which has brought hundreds of thousands of visitors to the State and has advertised North Carolina and its early history to the nation and to the world; and WHEREAS, this drama and the events it commemorates are of State-wide and not merely of local significance; and WHEREAS, the State has committed to a policy of adver- tising its advantages, attractions and resources to other states of the nation and throughout the world; and WHEREAS, the plan and purpose of the said organization are distinctly educational, particular emphasis being given to the early history of the State; and WHEREAS, the continued preservation of The Lost Colony and the continued activities of Roanoke Island Historical Asso- ciation, Incorporated will effectively serve to create and pre- serve among the people of the State a justifiable pride in their history and will thereby serve a worthy and important State as well as national purpose; and WHEREAS, it is desired by the members of Roanoke Island Historical Association, Incorporated that the organization be placed under the patronage and control of the State to the end that its permanency may be assured: Now, therefore, The General Assembly of North Carolina do enact:

The said association is and shall be an educational and charitable association within the meaning of the laws of the State of North Carolina, and the property and income of such association, real and personal, shall be exempt from all taxation. The said association is authorized and empowered to receive gifts and donations and administer the same for the charitable and educational purposes for which the association is formed and in keeping with the will of the donors, and such gifts and donations to the extent permitted by law shall be exempted from the purpose of income taxes and gift taxes.

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