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Delaware Code Title 30. State Taxes § 6121. Eligible organizations

Current as of January 01, 2026 | Updated by Findlaw Staff

Each county-based convention and visitors bureau, to be eligible to receive such moneys as enumerated in §§ 6102 and 6206 of this title must be a registered Delaware nonprofit corporation, qualified under terms of the Internal Revenue Code of 1986, as amended, § 501(c)(6) [26 U.S.C. § 501(c)(6)].  For the Counties of Kent, New Castle and Sussex, the following organizations are designated to receive funding:

(1) Kent County:  A Convention & Visitors Bureau shall be established in a manner to be determined by the Governor of the State and the Administrator of the Kent County Levy Court.

(2) Sussex County:  A Convention & Visitors Bureau shall be established in a manner to be determined by the Governor of the State and the Administrator of the Sussex County Council, and representatives from the Lewes Chamber of Commerce, Rehoboth Beach -- Dewey Beach Chamber of Commerce, the Bethany -- Fenwick Area Chamber of Commerce, Greater Millsboro Chamber of Commerce, Georgetown Chamber of Commerce, Milton Chamber of Commerce, the Chamber of Commerce for Greater Milford, Inc., and Western Sussex Chamber of Commerce.

(3) In New Castle County:  A qualifying county-based Convention & Visitors Bureau (The Greater Wilmington Convention and Visitors Bureau), has been chartered by the Governor of the State, the County Executive of New Castle County, and the Mayor of the City of Wilmington.

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Cite this article: FindLaw.com - Delaware Code Title 30. State Taxes § 6121. Eligible organizations - last updated January 01, 2026 | https://codes.findlaw.com/de/title-30-state-taxes/de-code-sect-30-6121/

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