36 U.S.C. · Patriotic and National Observances, Ceremonies, and Organizations
36 U.S.C. § 40705

Duty to maintain tax-exempt status

Ch. 407 — CORPORATION FOR THE PROMOTION OF RIFLE PRACTICE AND FIREARMS SAFETY
Title 36 U.S.C. ● ACTIVE Primary Source Ch. 407
Statutory Text

36 U.S.C. § 40705 — Duty to maintain tax-exempt status

U.S.C. Title 36 - PATRIOTIC AND NATIONAL OBSERVANCES, CEREMONIES, AND ORGANIZATIONS 36 U.S.C. United States Code, 2023 Edition Title 36 - PATRIOTIC AND NATIONAL OBSERVANCES, CEREMONIES, AND ORGANIZATIONS Subtitle II - Patriotic and National Organizations Part B - Organizations CHAPTER 407 - CORPORATION FOR THE PROMOTION OF RIFLE PRACTICE AND FIREARMS SAFETY SUBCHAPTER I - CORPORATION Sec. 40705 - Duty to maintain tax-exempt status From the U.S. Government Publishing Office, www.gpo.gov

§40705. Duty to maintain tax-exempt status

The corporation shall be operated in a manner and for purposes that qualify the corporation for exemption from taxation under section 501(a) of the Internal Revenue Code of 1986 (26 U.S.C. 501(a)) as an organization described in section 501(c)(3) of that Code (26 U.S.C. 501(c)(3)).

(Pub. L. 105–225, Aug. 12, 1998, 112 Stat. 1336.)

Historical and Revision Notes Revised SectionSource (U.S. Code)Source (Statutes at Large)

40705 36:5501(b)(2). Feb. 10, 1996, Pub. L. 104–106, title XVI, §1611(b)(2), 110 Stat. 516.

Source: uscode.house.gov — public domain Official Source ↗
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36 U.S.C. § 40705
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The statutory text of 36 U.S.C. § 40705 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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