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United States Code (Last Updated: May 24, 2014) |
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Title 36. PATRIOTIC AND NATIONAL OBSERVANCES, CEREMONIES, AND ORGANIZATIONS |
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SubTitle II. Patriotic and National Organizations |
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Part B. Organizations |
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Chapter 407. CORPORATION FOR THE PROMOTION OF RIFLE PRACTICE AND FIREARMS SAFETY |
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SubChapter I. CORPORATION |
§ 40705. Duty to maintain tax-exempt status
Latest version.
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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)).
Historical And Revision
Historical and Revision Notes | ||
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Revised Section | Source (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. |