(a) For purpose of this section, the term “religious organization” shall mean any society, sect, persuasion, mission, church, parish, congregation, temple, convention, or association of any of the foregoing, diocese or presbytery, or other organization, whether or not incorporated, or any employee thereof, no part of the net earnings of which inures to the benefit of any private party or individual associated with such an organization and that qualifies as an exempt organization under Section 501(c)(3) of Title 26, United States Code, as amended. (b) All religious organizations conducting any fund raising activities in Mobile County are exempt from the payment of all county and municipal gross receipts taxes imposed upon religious organizations on their gross receipts from fund raising activities.
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