Administrative Office of Courts, creation of judicial education nonprofit

Nonprofit to Fund Judicial Education

If enacted, this legislation would let the Alabama Administrative Office of Courts create and run a 501(c)(3) nonprofit to develop, manage, and fund judicial education. Starting May 1, 2026, the AOC could direct judicial-education funds and pay actual, reasonable education costs for justices, judges, circuit clerks, and court-support staff. The nonprofit could receive private (nonpublic) funds, hold accounts outside the State Treasury if those accounts are audited or reviewed annually by an independent certified accounting entity, and accept transfers of state funds; any single nonpublic source giving more than $2,500 in a fiscal year would have to be publicly disclosed in the audit (conference registration fees and similar payments are excluded). The nonprofit could not condition or restrict funds to benefit a particular justice, judge, circuit clerk, or court-support staff. The Alabama Judicial College Education Fund would be exempt from state sales and use taxes from September 1, 2026, through August 31, 2031, and counties or cities could also choose to exempt it locally.