2017 US Code
Title 36 - Patriotic and National Observances, Ceremonies, and Organizations
Subtitle II - Patriotic and National Organizations
Part B - Organizations
Chapter 225 - American War Mothers
Sec. 22507 - Tax-exempt status

Download PDF
Citation 36 U.S.C. § 22507 (2017)
Section Name §22507. Tax-exempt status
Section Text

The personal property and funds of the corporation, whether principal or income, so long as held or used only to carry out the purposes of the corporation, are exempt from taxation by the United States Government, the District of Columbia, and the territories and possessions of the United States.

Source Credit

(Pub. L. 105–225, Aug. 12, 1998, 112 Stat. 1305.)

Editorial Notes
Historical and Revision Notes
Revised SectionSource (U.S. Code)Source (Statutes at Large)
22507 36:96 (1st sentence). Feb. 24, 1925, ch. 303, §6 (less proviso), 43 Stat. 967.

The words "so long as held or used only to carry out the purposes of the corporation" are substituted for "held or used for the purposes hereof, pursuant to the provisions of this chapter . . . so long as the same shall be so used" to eliminate unnecessary words. The words "the United States Government, the District of Columbia, and the territories and possessions of the United States" are substituted for "the United States or any Territory or District thereof" for clarity.

Publication Title United States Code, 2012 Edition, Supplement 5, Title 36 - PATRIOTIC AND NATIONAL OBSERVANCES, CEREMONIES, AND ORGANIZATIONS
Category Bills and Statutes
Collection United States Code
SuDoc Class Number Y 1.2/5:
Contained Within Title 36 - PATRIOTIC AND NATIONAL OBSERVANCES, CEREMONIES, AND ORGANIZATIONS
Subtitle II - Patriotic and National Organizations
Part B - Organizations
CHAPTER 225 - AMERICAN WAR MOTHERS
Sec. 22507 - Tax-exempt status
Contains section 22507
Date 2017
Laws In Effect As Of Date January 12, 2018
Positive Law Yes
Disposition standard
Statutes at Large References 43 Stat. 967
112 Stat. 1305
Public Law References Public Law 105-225
Disclaimer: These codes may not be the most recent version. United States may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.