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Perryville Code Chapter 61 Parks and Playgrounds Chapter 61 PARKS AND PLAYGROUNDS 611. Permits. 612. Property destruction. 613. Fires. 614. Wildlife. 615. Pets. 616. Swimming. 617. Camping. 618. Motor
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Chapter 61 of the Internal Revenue Code provides a tax exemption for qualified parks and recreation areas.
States, territories, and possessions of the United States that operate parks and recreation areas are required to file Chapter 61.
Chapter 61 forms can be filled out electronically or by mail following the instructions provided by the Internal Revenue Service.
The purpose of Chapter 61 is to encourage the preservation of open space and public recreation areas by providing a tax incentive for their maintenance.
Chapter 61 requires reporting on the size, location, and usage of the park or recreation area, as well as any income generated from its operation.
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