Can a Mississippi county let the Red Cross use a county building for free?

Plain-English summary

Yazoo County owns a building that serves part-time as a polling place and is otherwise unused. The American Red Cross had no office space in the county and needed somewhere to meet with residents seeking aid. The Board of Supervisors wanted to let the Red Cross use the building free of charge through a written use agreement. The county's attorney asked the AG whether that was lawful.

The AG said yes, with a cap. Mississippi closely restricts what counties can give to private parties. Section 19-5-93 of the Code is the operative statute, and it lists specific organizations to which counties may donate. Subsection (1) names the American Red Cross specifically and authorizes annual donations "not exceeding One Hundred Dollars ($100.00) per million of assessed valuation." The donation can be in cash or in-kind. A 1992 AG opinion (Walters) confirmed that in-kind donations qualify under the same authority.

The use of a county building free of charge is an in-kind donation. The county may make it under § 19-5-93(1), so long as the value of the in-kind contribution does not exceed the annual monetary limit the statute imposes ($100 per million of assessed valuation).

Currency note

This opinion was issued in 2020. Subsequent statutory amendments, court decisions, or later AG opinions may have changed the analysis. Treat this page as historical context, not current legal advice. Verify current law before relying on any specific rule, deadline, or remedy mentioned here.

Background and statutory framework

Mississippi takes a tight view of public funds going to private hands. Section 95 of the Mississippi Constitution prohibits gifts of public property to private parties unless authorized by law. Section 19-5-93 is one of the legislative authorizations: it enumerates specific charitable, civic, and community organizations to which a county Board of Supervisors may make limited annual donations.

Subsection (1) addresses the Red Cross specifically:

Boards of supervisors of counties of this state are authorized, in their discretion, to donate annually, a sum not exceeding One Hundred Dollars ($100.00) per million of assessed valuation to the support of the American Red Cross.

The phrase "$100 per million of assessed valuation" is the per-county cap. A county's assessed valuation determines its specific dollar limit, and the cap is an annual one.

The donation can be money or in-kind. MS AG Op., Walters (March 18, 1992), established that in-kind donations are within the statutory authority. The AG concluded that the county is authorized to enter into a use agreement allowing an in-kind donation to the Red Cross for the use of a county building, so long as the value of the in-kind contribution does not exceed the annual monetary limit imposed by § 19-5-93(1). Because the Red Cross is named in subsection (1), the entity-eligibility question was straightforward; the opinion's only express condition was the cap.

Common questions

Q: How does the county value the in-kind donation?
A: The opinion does not prescribe a valuation method. It held only that the value of the in-kind contribution may not exceed the § 19-5-93(1) cap; how the county arrives at that value is left to the county.

Q: Was the part-time polling-place use a problem?
A: The facts described a building used part-time as a polling place and otherwise unoccupied, with the Red Cross using it on an as-needed basis. The AG did not treat that arrangement as an obstacle; the analysis turned on the in-kind donation cap.

Q: Could the county donate cash instead?
A: Yes. § 19-5-93(1) permits monetary donations to the Red Cross subject to the same cap. The choice between cash and in-kind is up to the Board.

Q: Can a county donate to organizations other than the Red Cross?
A: The opinion states that § 19-5-93 is the "sole authority for counties to grant any donations to private charities" and that it enumerates the authorized recipient organizations. A donation to an organization not enumerated in § 19-5-93 falls outside that authority.

Citations and references

Statutes:

• Miss. Code Ann. § 19-5-93 (County donations to enumerated charities)
• Miss. Code Ann. § 19-5-93(1) (American Red Cross donations, cap, in-kind authorization)

Prior AG opinions:

• MS AG Op., Walters (March 18, 1992)

Source

• Landing page: https://attorneygenerallynnfitch.com/divisions/opinions-and-policy/recent-opinions/
• Original PDF: https://attorneygenerallynnfitch.com/wp-content/uploads/2020/07/J.Barbour_January-31-2020-Donation-of-County-Building-for-Use-by-the-American-Red-Cross.pdf

Original opinion text

Best-effort transcription from a scanned PDF. Minor errors may remain, the linked PDF is authoritative.

OPINIONS DIVISION

January 31, 2020

Jay Barbour, Esquire
Attorney, Yazoo County Board of Supervisors
Post Office Box 1106
Yazoo City, Mississippi 39194-1106

Re: Donation of County Building for Use by the American Red Cross

Dear Mr. Barbour:

Attorney General Lynn Fitch is in receipt of your opinion request and has assigned it to me for research and reply.

Factual Background

In your letter, you explain that Yazoo County owns a building that is used part-time as a polling place and for other election-related purposes. You explain that during other times, the building is not utilized or occupied. You also state that the American Red Cross does not have office space that it can use to meet with individuals who are seeking goods or services offered by the American Red Cross in Yazoo County. The Board of Supervisors would like to allow the American Red Cross use of the building when performing its duties, without charging a fee, on an as needed basis. Pursuant to our telephone conversation, you further clarified that if permissible, the county will enter into a use agreement with the organization.

Question Presented

May the Yazoo County Board of Supervisors allow the American Red Cross organization to use a county-owned building free of charge when providing goods or services to the citizens of Yazoo County?

Legal Research and Response

The sole authority for counties to grant any donations to private charities is governed by Section 19-5-93 of the Mississippi Code Annotated, which enumerates certain organizations which are authorized recipients for county donations. Specifically, Section 19-5-93(1) provides that a board of supervisors is authorized, in its discretion, to donate annually, a sum not exceeding One Hundred Dollars ($100.00) per million of assessed valuation to the support of the American Red Cross. Our office has further opined that such donation can be monetary or in-kind. See MS AG Op., Walters (March 18, 1992).

Thus, it is the opinion of this office that Yazoo County is authorized to enter into a use agreement which will allow an in-kind donation to the American Red Cross for the use of a county building so long as the value of the in-kind contribution does not exceed the annual monetary limit imposed by Section 19-5-93(1).

If this office may be of any further assistance to you, please let us know.

Sincerely,

LYNN FITCH, ATTORNEY GENERAL

By: Avery Mounger Lee
Special Assistant Attorney General