Q May a municipality donate in-kind services to a new business entity or a developer?

No, the municipality may not donate in-iknd services to a new business or a developer. Doing so would violate Section 66 of the Mississippi Constitutition. The municipality may make donations, via funds or in-kind services, to a qualified entity in accordance with Sections 21-19-44 and 21-19-44.1. What qualifies as an “economic development organization” as contemplated by the aforementioned sections is a factual determination that must be made by the municipality, subject to review by a court of competent jurisdiction. (Attorney General’s Opinion to Brock, June 24, 2016)