2019 US Code
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

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Citation 36 U.S.C. § 40705 (2019)
Section Name §40705. Duty to maintain tax-exempt status
Section Text

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)).

Source Credit

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

Editorial Notes
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.
Publication Title United States Code, 2018 Edition, Supplement 1, 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 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 2019
Laws In Effect As Of Date January 24, 2020
Positive Law Yes
Disposition standard
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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