FEDERAL · 36 U.S.C. · Chapter 407

Duty to maintain tax-exempt status

Current through Pub. L. 119-102
Title 36Patriotic and National Observances·Ch. 407 — CORPORATION FOR THE PROMOTION OF RIFLE PRACTICE AND FIREARMS SAFETY·Subch. I
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.)