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2011 US Code
Title 36 - Patriotic and National Observances, Ceremonies, Andorganizations
Subtitle II - Patriotic and National Organizations (§§ 10101 - 240112)
Part B - Organizations (§§ 20101 - 240112)
Chapter 407 - CORPORATION FOR THE PROMOTION OF RIFLE PRACTICE AND FIREARMS SAFETY (§§ 40701 - 40733)
Subchapter I - CORPORATION (§§ 40701 - 40707)
Section 40705 - Duty to maintain tax-exempt status
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| Publication Title | United States Code, 2006 Edition, Supplement 5, Title 36 - PATRIOTIC AND NATIONAL OBSERVANCES, CEREMONIES, ANDORGANIZATIONS |
| Category | Bills and Statutes |
| Collection | United States Code |
| SuDoc Class Number | Y 1.2/5: |
| Contained Within | Title 36 - PATRIOTIC AND NATIONAL OBSERVANCES, CEREMONIES, ANDORGANIZATIONS 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 |
| Contains | section 40705 |
| Date | 2011 |
| Laws in Effect as of Date | January 3, 2012 |
| Positive Law | Yes |
| Disposition | standard |
| Source Credit | Pub. L. 105-225, Aug. 12, 1998, 112 Stat. 1336. |
| Statutes at Large References | 110 Stat. 516 112 Stat. 1336 |
| Public Law References | Public Law 104-106, Public Law 105-225 |
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36 USC § 40705 (2011)
§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.)
| 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. |
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