U.S.C. Title 36 - PATRIOTIC AND NATIONAL OBSERVANCES, CEREMONIES, ANDÂ ORGANIZATIONS 36 U.S.C. United States Code, 2023 Edition Title 36 - PATRIOTIC AND NATIONAL OBSERVANCES, CEREMONIES, ANDÂ 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 From the U.S. Government Publishing Office, www.gpo.gov
§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.)
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.