Legislative Advocacy
Shaping Equal Justice

The Palm Beach County Human Rights Council is committed to transforming our shared values into enduring legal protections. We monitor, draft, and advocate for inclusive policies that safeguard the dignity of every resident, ensuring our community remains a leader in civil rights and social fairness.

Our Mission
The Palm Beach County Human Rights Council (PBCHRC) is Florida’s oldest, independent, non-partisan, political organization dedicated to ending discrimination based on sexual orientation, gender identity and gender expression. We promote equality through education, advocacy, direct action, impact litigation, and community outreach. Over the years, PBCHRC has been responsible for the implementation of more than 160 laws and policies providing equal protections, rights, and benefits for the LGBTQ community.
Laws & Policies Enacted
1990s
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1990 — Palm Beach County amends its Fair Housing Ordinance to prohibit discrimination based on sexual orientation in housing, housing financing, and public accommodations.
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1990 — Palm Beach County becomes the first public employer in Florida to amend its Affirmative Action Plan to prohibit discrimination based on sexual orientation in County hiring and employment.
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1991 — West Palm Beach becomes the first public employer in Florida to enact an ordinance prohibiting discrimination based on sexual orientation in public employment.
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1991 — West Palm Beach adopts a policy prohibiting the use of public funds for organizations or facilities that discriminate based on protected characteristics, including sexual orientation.
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1991 — Boynton Beach adopts a policy prohibiting the use of public funds for organizations or facilities that discriminate based on protected characteristics, including sexual orientation.
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1991 — Riviera Beach adopts a policy prohibiting the use of public funds for organizations or facilities that discriminate based on protected characteristics, including sexual orientation.
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1992 — West Palm Beach becomes the first public employer in Florida to provide basic domestic partnership benefits to municipal employees.
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1994 — West Palm Beach enacts an Equal Opportunity Ordinance prohibiting discrimination based on sexual orientation in private and public employment, housing, and public accommodations.
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1995 — West Palm Beach voters overwhelmingly reject an effort to repeal the Equal Opportunity Ordinance by a vote of 56% to 43%. West Palm Beach becomes the first jurisdiction in Florida to withstand an effort to repeal an LGBTQ+ nondiscrimination ordinance by popular vote.
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1996 — Lake Park enacts an Equal Opportunity/Minority and Women Business Enterprises Ordinance prohibiting discrimination based on sexual orientation.
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1999 — The City of Atlantis updates its Police Department’s Harassment and Discrimination in the Workplace Policy to include sexual orientation.
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2002 — The Palm Beach County Sheriff’s Office begins offering family health insurance coverage to employees with domestic partners.
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2002 — West Palm Beach begins offering family health insurance coverage to employees with domestic partners.
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2002 — The Palm Beach County Board of County Commissioners amends the County’s Equal Employment Ordinance to prohibit discrimination based on marital status and sexual orientation.
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2003 — West Palm Beach extends lifetime health insurance benefits to the surviving domestic partner of any city employee killed in the line of duty.
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2003 — The Palm Beach County School Board adopts a policy protecting students from harassment based on actual or perceived sexual orientation.
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2003 — Lake Worth amends its Civil Rights Act to prohibit discrimination based on sexual orientation.
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2004 — The Office of the Clerk and Comptroller begins offering family health insurance coverage to employees with domestic partners.
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2004 — The Office of the Supervisor of Elections becomes the first local public employer to prohibit discrimination based on gender identity and gender expression.
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2004 — The Office of the Public Defender amends its Equal Employment Opportunity Policy to include “sexual orientation”.
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2004 — The Port of Palm Beach begins offering family health insurance coverage to employees with domestic partners.
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2004 — Lake Worth begins offering family health insurance coverage to employees with domestic partners.
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2004 — The Palm Beach County Property Appraiser begins offering family health insurance coverage to employees with domestic partners.
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2005 — West Palm Beach establishes a Domestic Partnership Registry.
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2005 — Indian Trail Improvement District amends its Anti-Discrimination and Anti-Harassment Policy to include sexual orientation.
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2005 — Belle Glade amends its Equal Employment Opportunity Policy to include sexual orientation.
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2006 — Belle Glade enacts a Special Event Permit Ordinance specifically prohibiting discrimination based on “sexual orientation or gender-related grounds.”
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2006 — Palm Beach County begins offering family health insurance coverage to employees with domestic partners.
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2006 — The School District of Palm Beach County begins offering family health insurance coverage to employees with domestic partners.
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2006 — The Office of the Supervisor of Elections begins offering family health insurance coverage to employees with domestic partners.
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2006 — The Office of the Tax Collector revises its nondiscrimination policy to prohibit discrimination based on sexual orientation.
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2006 — The Office of the Tax Collector begins offering family health insurance coverage to employees with domestic partners.
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2006 — Palm Beach County establishes a Domestic Partnership Registry.
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2006 — Delray Beach begins offering family health insurance coverage to employees with domestic partners.
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2006 — The Palm Beach County School Board adopts a Commercial Nondiscrimination Policy prohibiting the School District from doing business with firms that discriminate based on race, gender, religion, national origin, ethnicity, sexual orientation, age, disability, or any other form of unlawful discrimination.
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2006 — The Board of Trustees of Florida Atlantic University adopts an Anti-Discrimination and Anti-Harassment Regulation covering all classes protected by law. Gay men and lesbians at FAU’s Palm Beach and Broward campuses are covered by the regulation because discrimination based on sexual orientation is prohibited by local county ordinances.
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2006 — West Palm Beach extends health insurance continuation coverage (COBRA) to city employees with domestic partners.
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2006 — Palm Tran begins offering family health insurance coverage to employees with domestic partners.
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2007 — West Palm Beach amends its Equal Opportunity Ordinance to prohibit discrimination based on gender identity and gender expression in private and public employment, housing, and public accommodations.
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2007 — Lake Worth Beach amends its Civil Rights Act to prohibit discrimination based on gender identity and gender expression.
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2007 — Jupiter amends its Equal Opportunity Policy to prohibit discrimination based on sexual orientation.
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2007 — Jupiter begins offering family health insurance coverage to employees with domestic partners.
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2007 — Juno Beach revises its nondiscrimination and harassment awareness policies to include sexual orientation.
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2007 — Juno Beach revises its definition of “immediate family” for purposes of bereavement leave to include an employee’s “significant other.”
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2007 — Hypoluxo amends its nondiscrimination policy to prohibit discrimination based on sexual orientation.
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2007 — The Palm Beach County Sheriff’s Office amends its nondiscrimination policy to prohibit discrimination based on sexual orientation and marital status.
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2007 — The Health Care District of Palm Beach County begins offering family health insurance coverage to employees with domestic partners.
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2007 — The Solid Waste Authority updates its nondiscrimination policies to include sexual orientation.
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2007 — The Solid Waste Authority begins offering family health insurance coverage to employees with domestic partners.
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2007 — Palm Beach County amends its Equal Employment Ordinance to prohibit discrimination based on gender identity and gender expression.
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2007 — Tequesta enacts comprehensive policies prohibiting discrimination based on sexual orientation, gender identity, and gender expression.
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2007 — Ocean Ridge enacts an equal opportunity resolution establishing a town policy prohibiting discrimination based on sexual orientation.
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2007 — Royal Palm Beach amends its Equal Employment Opportunity Policy and Anti-Harassment and Anti-Discrimination Policy to prohibit discrimination based on sexual orientation.
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2007 — Palm Beach Gardens implements basic domestic partnership benefits for city employees.
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2008 — Palm Beach Community College begins offering family health insurance coverage to employees with domestic partners.
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2008 — The Palm Beach County School Board expands the definition of “family” in the School District’s Leave of Absence Policy to include employees’ domestic partners and their children.
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2008 — The Palm Beach County School Board adopts a comprehensive policy protecting students against bullying and harassment that includes sexual orientation, gender identity, and gender expression as protected classes.
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2008 — Tequesta revises its collective bargaining agreements and employee handbook to recognize domestic partners as members of an employee’s immediate family.
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2008 — The Palm Beach County Clerk & Comptroller’s Office updates its employment policies to prohibit discrimination and harassment based on gender identity and gender expression.
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2008 — The South Florida Water Management District amends its policies to prohibit harassment based on gender identity and gender expression.
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2009 — The Palm Beach County Children’s Services Council begins offering family health insurance coverage to employees with domestic partners.
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2009 — Indian Trail Improvement District amends its Anti-Discrimination and Anti-Harassment Policy to include gender identity and gender expression.
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2009 — Seacoast Utility Authority begins offering family health insurance coverage to employees with domestic partners.
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2009 — The School District of Palm Beach County includes the children of employees’ domestic partners as eligible dependents for health insurance coverage.
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2010 — The Palm Beach County School Board revises the School District’s nondiscrimination policies to prohibit discrimination based on sexual orientation, gender identity, and gender expression.
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2011 — Wellington begins offering family health insurance coverage to employees with domestic partners.
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2011 — Wellington amends its nondiscrimination policies to prohibit discrimination based on sexual orientation, gender identity, and gender expression.
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2011 — The Office of the State Attorney revises its Harassment Policy to prohibit harassment based on gender identity and gender expression.
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2011 — The Office of the State Attorney revises its Family and Medical Leave Policy to provide families based on domestic partnerships with the same benefits provided to families based on legally recognized marriages.
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2011 — West Palm Beach revises its Family and Medical Leave Policy to provide families based on domestic partnerships with the same benefits provided to families based on legally recognized marriages.
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2011 — The Office of the Public Defender revises its Family and Medical Leave Policy to provide families based on domestic partnerships with the same benefits provided to families based on legally recognized marriages.
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2011 — Palm Beach County revises its Family and Medical Leave Policy to provide families based on domestic partnerships with the same benefits provided to families based on legally recognized marriages.
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2011 — The Board of Trustees of Florida Atlantic University adds sexual orientation to the university’s Anti-Discrimination and Anti-Harassment Regulation.
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2012 — Delray Beach revises its Family and Medical Leave Policy to provide families based on domestic partnerships with the same benefits provided to families based on legally recognized marriages.
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2012 — Palm Beach County amends its Nondiscrimination in Contracting Policy to include gender identity and gender expression.
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2012 — The West Palm Beach Housing Authority adds gender identity and gender expression to its nondiscrimination policy.
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2012 — The Office of the Clerk & Comptroller revises its Family and Medical Leave Policy to provide families based on domestic partnerships with the same benefits provided to families based on legally recognized marriages.
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2013 — The Office of the Palm Beach County Property Appraiser implements a tax equity policy providing eligible employees with domestic partners a $500 annual stipend to offset additional federal income taxes assessed when domestic partners receive health insurance through their employers.
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2013 — The Office of the Palm Beach County Constitutional Tax Collector implements a tax equity policy providing eligible employees with domestic partners a $500 annual stipend to offset additional federal income taxes assessed when domestic partners receive health insurance through their employers.
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2013 — South Palm Beach adds sexual orientation and “any other legally protected status” to the Town’s nondiscrimination statement.
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2013 — The Palm Beach County Solid Waste Authority adds gender identity and gender expression to its nondiscrimination policy.
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2013 — Delray Beach updates its policy against discrimination, harassment, and bullying to include sexual orientation, gender identity, and gender expression.
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2013 — West Palm Beach enacts a tax equity reimbursement policy providing municipal employees who insure their domestic partners with reimbursement for the full amount of additional federal income taxes assessed when domestic partners receive health insurance through their employers.
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2013 — Florida Atlantic University offers a domestic partnership stipend to university employees and permits employees to use sick leave to care for their domestic partners.
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2013 — The Palm Beach Town Council votes to implement the full range of domestic partnership benefits for Town employees.
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2013 — Palm Beach County enacts a tax equity reimbursement policy providing employees who insure their domestic partners with reimbursement for the full amount of additional federal income taxes assessed when domestic partners receive health insurance through their employers.
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2013 — Boca Raton amends its personnel rules and regulations to prohibit discrimination based on sexual orientation, gender identity, and gender expression.
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2013 — Boca Raton extends the jurisdiction of its Community Relations Board to include the city’s lesbian, gay, bisexual, and transgender residents.
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2013 — Boca Raton extends the full range of domestic partnership benefits to its municipal employees, including health, dental, and vision insurance; continuation of insurance coverage (COBRA); funeral leave; domestic violence leave; family sick leave; and domestic partner leave (FMLA).
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2013 — Palm Beach Gardens begins offering full domestic partnership health insurance benefits to its municipal employees.
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2014 — The Office of the Clerk & Comptroller implements a tax equity reimbursement policy providing employees who insure their domestic partners with reimbursement for the full amount of additional federal income taxes assessed when domestic partners receive health insurance through their employers.
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2014 — Lake Worth establishes a Domestic Partnership Registry.
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2014 — Lake Worth implements a tax equity reimbursement policy providing employees who insure their domestic partners with reimbursement for the full amount of additional federal income taxes assessed when domestic partners receive health insurance through their employers.
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2014 — West Palm Beach enacts an Equal Benefits Ordinance requiring city contractors to provide the same family benefits to employees with domestic partners and same-sex spouses as they provide to employees whose marriages are recognized by the State of Florida.
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2014 — Boynton Beach amends its personnel policies to prohibit discrimination based on gender identity and gender expression.
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2014 — Boynton Beach extends the full range of domestic partnership benefits to its municipal employees.
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2014 — The Palm Beach County Board of County Commissioners establishes a policy providing that the County shall not do business with, or appropriate funds to, any public or private organization that discriminates based on race, color, national origin, religion, ancestry, sex, age, marital status, familial status, sexual orientation, gender identity and gender expression, disability, or genetic information.
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2014 — Lake Park updates its Equal Employment Policy to prohibit discrimination based on gender identity and gender expression.
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2015 — The Port of Palm Beach includes an LGBT-inclusive nondiscrimination clause in its contract with Bahamas Paradise Cruise Line.
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2015 — The Farmworkers Coordinating Council of Palm Beach County updates its nondiscrimination policy to prohibit discrimination based on sexual orientation, gender identity, and gender expression.
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2015 — Boynton Beach enacts an LGBT-inclusive Civil Rights Ordinance.
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2015 — Riviera Beach amends its Anti-Discrimination and Anti-Harassment Policy to prohibit discrimination based on sexual orientation, gender identity, and gender expression.
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2015 — Greenacres enacts an LGBT-inclusive Civil Rights Ordinance.
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2015 — Delray Beach enacts an LGBT-inclusive Civil Rights Ordinance.
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2015 — Florida Atlantic University amends Regulation 5.010, Anti-Discrimination and Anti-Harassment, to include gender identity and gender expression.
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2015 — West Palm Beach expands the definition of “public accommodations” in its Equal Opportunity Ordinance.
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2015 — Lake Clarke Shores adopts an LGBT-inclusive resolution supporting freedom from discrimination for all individuals.
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2015 — Haverhill adopts an LGBT-inclusive resolution supporting freedom from discrimination for all individuals.
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2015 — The Palm Beach County Board of County Commissioners expands the definition of “places of public accommodation” in the Palm Beach County Ordinance for Equal Opportunity in Housing and Places of Public Accommodation.
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2015 — Wellington enacts an LGBT-inclusive Civil Rights Ordinance.
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2015 — The School District of Palm Beach County replaces the phrase “personal life style (including sexual orientation)” in its collective bargaining agreement with the teachers’ union with the terms “gender identity and/or gender expression” and “sexual orientation” in the section addressing discrimination and harassment.
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2015 — The South Florida Water Management District announces that it prohibits harassment and discrimination against transgender employees based on sexual orientation, gender identity, and gender expression, regardless of whether they work in a jurisdiction with LGBT-inclusive civil rights laws.
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2016 — Haverhill amends its Equal Employment Opportunity Policy to prohibit discrimination against Town employees based on sexual orientation, gender identity, and gender expression.
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2016 — Haverhill amends its Anti-Harassment Policy to prohibit harassment against Town employees based on sexual orientation, gender identity, and gender expression.
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2016 — Lake Worth amends its Fair Housing Act to prohibit discrimination based on sexual orientation, gender identity, and gender expression.
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2016 — Lake Worth amends its Merit Services Policy to prohibit discrimination based on sexual orientation, gender identity, and gender expression.
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2016 — Lake Worth amends its Procurement Code to ensure equal opportunity regardless of sexual orientation, gender identity, and gender expression.
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2016 — Lake Clarke Shores updates its Anti-Harassment Policy to specifically include gender identity and gender expression among its protected classes.
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2016 — West Palm Beach updates its Procurement Code to expressly prohibit discrimination based on sexual orientation, gender identity, and gender expression.
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2016 — West Palm Beach updates its health insurance policies to include transgender-related care for municipal employees.
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2016 — West Palm Beach enacts an ordinance banning conversion therapy for minors. (The ordinance was later repealed following the 2022 order of the U.S. Court of Appeals for the Eleventh Circuit in Otto and Hamilton v. City of Boca Raton and Palm Beach County.)
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2016 — The 15th Judicial Circuit updates its Civil Rights Complaint Procedure to specifically include complaints of discrimination based on gender identity and gender expression.
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2016 — The 15th Judicial Circuit updates its Code of Conduct for Non-Judicial Employees to prohibit discrimination based on gender identity and gender expression.
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2017 — Lake Worth enacts an ordinance banning conversion therapy for minors. (The ordinance was later repealed following the 2022 order of the U.S. Court of Appeals for the Eleventh Circuit in Otto and Hamilton v. City of Boca Raton and Palm Beach County.)
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2017 — Boynton Beach enacts an ordinance banning conversion therapy for minors. (The ordinance was later repealed following the 2022 order of the U.S. Court of Appeals for the Eleventh Circuit in Otto and Hamilton v. City of Boca Raton and Palm Beach County.)
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2017 — The Palm Beach County Board of County Commissioners amends the definition of “sexual orientation” in the County’s Equal Employment Ordinance from “male or female homosexuality, heterosexuality and bisexuality, by preference or practice” to “heterosexuality, homosexuality, bisexuality or asexuality, whether actual or perceived.”
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2017 — Delray Beach enacts an ordinance banning conversion therapy for minors. (The ordinance was later repealed following the 2022 order of the U.S. Court of Appeals for the Eleventh Circuit in Otto and Hamilton v. City of Boca Raton and Palm Beach County.)
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2017 — Riviera Beach enacts an ordinance banning conversion therapy for minors. (The ordinance was later repealed following the 2022 order of the U.S. Court of Appeals for the Eleventh Circuit in Otto and Hamilton v. City of Boca Raton and Palm Beach County.)
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2017 — Jupiter enacts a Fair and Impartial Policing Statement providing that police officers shall not consider race, ethnicity, national origin, religion, age, gender identity, or sexual orientation when establishing reasonable suspicion or probable cause or requesting consent to search.
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2017 — Palm Beach County updates its health insurance policies to include transgender-related care for County employees.
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2017 — Wellington enacts an ordinance banning conversion therapy for minors. (The ordinance was later repealed following the 2022 order of the U.S. Court of Appeals for the Eleventh Circuit in Otto and Hamilton v. City of Boca Raton and Palm Beach County.)
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2017 — Greenacres enacts an ordinance banning conversion therapy for minors. (The ordinance was later repealed following the 2022 order of the U.S. Court of Appeals for the Eleventh Circuit in Otto and Hamilton v. City of Boca Raton and Palm Beach County.)
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2017 — Boca Raton enacts an ordinance banning conversion therapy for minors. (The ordinance was later repealed following the 2022 order of the U.S. Court of Appeals for the Eleventh Circuit in Otto and Hamilton v. City of Boca Raton and Palm Beach County.)
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2017 — Palm Beach County becomes the first county in Florida — and the largest county in the United States — to enact an ordinance banning conversion therapy for minors. (The ordinance was later repealed following the 2022 order of the U.S. Court of Appeals for the Eleventh Circuit in Otto and Hamilton v. City of Boca Raton and Palm Beach County.).
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2018 — Royal Palm Beach adopts an LGBT-inclusive civil rights resolution.
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2018 — West Palm Beach adopts an LGBTQ-inclusive resolution affirming its commitment to addressing and eliminating bullying at city facilities and in city programs.
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2018 — The School Board of Palm Beach County adopts Policy 1.041, Equity Policy, affirming the Board’s commitment to eliminating race, ethnicity, gender, gender identity, sexual orientation, disability, and socioeconomic status as predictors of academic success.
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2018 — Ocean Ridge enacts an LGBT-inclusive civil rights ordinance.
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2018 — The School Board of Palm Beach County amends Policy 0.01, Commitment to Students, to prohibit discrimination and harassment by educators based on students’ sexual orientation, gender identity, and gender expression.
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2019 — The Palm Beach County Board of County Commissioners amends the definition of “sexual orientation” in the County’s Ordinance for Housing and Places of Public Accommodation from “male or female homosexuality, heterosexuality and bisexuality, by preference or practice” to “heterosexuality, homosexuality, bisexuality or asexuality, whether actual or perceived.”
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2019 — Lake Worth Beach adopts an LGBTQ-inclusive resolution affirming its commitment to addressing and eliminating bullying at city facilities and in city programs.
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2020 — West Palm Beach designates single-occupancy restrooms in the City Hall Complex as “Gender Neutral.”
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2020 — Palm Beach County’s Facilities Development & Operations Department begins designating single-occupancy restrooms in County-owned and County-leased properties as “All Gender.”
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2020 — Boynton Beach designates all single-occupancy restrooms in municipal properties as “All Gender.”
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2020 — Westlake enacts an LGBTQ-inclusive civil rights ordinance.
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2020 — West Palm Beach amends its Equal Opportunity Ordinance to extend protection from discrimination to employees of small businesses with 5–14 employees.
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2020 — North Palm Beach enacts an LGBT-inclusive civil rights ordinance.
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2020 — West Palm Beach adopts a resolution authorizing the City’s first LGBTQ Pride Crosswalk.
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2020 — Haverhill enacts an LGBT-inclusive civil rights ordinance.
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2020 — Palm Beach Gardens adopts a resolution denouncing hate crimes and discrimination against LGBTQ people.
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2020 — Juno Beach enacts an LGBT-inclusive civil rights ordinance.
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2020 — Riviera Beach enacts an LGBT-inclusive civil rights ordinance.
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2020 — The Port of Palm Beach unanimously adds gender identity and gender expression to its Equal Opportunity Statement, applicable to all Port policies and contracts.
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2020 — South Bay adopts an LGBT-inclusive civil rights resolution.
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2020 — Boca Raton and Palm Beach County file joint petitions for panel rehearing and rehearing en banc in Otto and Hamilton v. City of Boca Raton and Palm Beach County.
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2020 — West Palm Beach joins an amicus brief filed by the City of Miami in support of the joint petitions for panel rehearing and rehearing en banc in Otto and Hamilton v. City of Boca Raton and Palm Beach County.
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2020 — Delray Beach joins an amicus brief filed by the City of Miami in support of the joint petitions for panel rehearing and rehearing en banc in Otto and Hamilton v. City of Boca Raton and Palm Beach County.
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2020 — Lake Worth Beach joins an amicus brief filed by the City of Miami in support of the joint petitions for panel rehearing and rehearing en banc in Otto and Hamilton v. City of Boca Raton and Palm Beach County.
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2020 — Riviera Beach joins an amicus brief filed by the City of Miami in support of the joint petitions for panel rehearing and rehearing en banc in Otto and Hamilton v. City of Boca Raton and Palm Beach County.
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2020 — Greenacres joins an amicus brief filed by the City of Miami in support of the joint petitions for panel rehearing and rehearing en banc in Otto and Hamilton v. City of Boca Raton and Palm Beach County.
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2021 — Palm Beach County amends its Equal Opportunity Ordinance to extend protection from discrimination to employees of small businesses with 5–14 employees.
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2021 — Lake Park enacts an LGBTQ-inclusive civil rights ordinance.
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2021 — The School District of Palm Beach County requires public schools to use gender-neutral caps and gowns for graduation ceremonies.
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2021 — By unanimous vote, the West Palm Beach City Commission designates H.G. Roosters as a Historic Preservation Site.
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2021 — Following a unanimous vote by the City Commission, West Palm Beach installs four LGBTQ Pride Rainbow crosswalks in Northwood Village.
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2021 — The Palm Beach County Board of County Commissioners establishes an Office of Diversity, Equity, and Inclusion.
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2021 — Following a unanimous vote by the City Commission, Delray Beach installs an LGBTQ Progress Pride intersection streetscape in the Pineapple Grove Arts District.
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2021 — Following a unanimous vote by the City Commission, Boynton Beach installs an LGBTQ Progress Pride intersection streetscape near City Hall and illuminates the City’s water tower in Progress Pride colors.
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2021 — The Village of Royal Palm Beach designates all single-occupancy restrooms in the planned Village Hall as gender neutral.
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2022 — The Boynton Beach City Commission adopts a resolution authorizing the installation of a plaque at the Boynton Beach Memorial LGBTQ Pride Intersection.
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2023 — The Lake Worth Beach City Commission unanimously adopts a resolution declaring Lake Worth Beach to be a sanctuary city for LGBTQ+ people.
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2026 — The Office of the Public Defender amends its Equal Employment Opportunity Policy to include “gender identity or expression”.
2000s
2010s
2020s
Tax Status
The Palm Beach County Human Rights Council is incorporated as a 501(C)(4) non-profit organization. As such, there are no tax-related restrictions on the extent of our lobbying and political activities. For this reason, donations to PBCHRC are not tax-exempt.