Home/U.S. Code/Title 36/Ch. SUBCHAPTER I—CORPORATION/§ 40705
FEDERAL · 36 U.S.C. · Chapter SUBCHAPTER I—CORPORATION

Duty to maintain tax-exempt status

36 U.S.C. § 40705
Title36 — Patriotic and National Observances
ChapterSUBCHAPTER I—CORPORATION

This text of 36 U.S.C. § 40705 (Duty to maintain tax-exempt status) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
36 U.S.C. § 40705.

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)).

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Related

§ 501
36 U.S.C. § 501
§ 501
26 U.S.C. § 501

Source Credit

History

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

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Bluebook (online)
36 U.S.C. § 40705, Counsel Stack Legal Research, https://law.counselstack.com/usc/36/40705.