Sec. 8. Preservation of tax-exempt status
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/bill/116/hr/5331/ih/section-8A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 501(c)(3) of the Internal Revenue Code ( 26 U.S.C. 1 et seq.) is amended— by inserting
(A)before Corporations, and community chest … ; and by adding at the end the following: For purposes of Federal law, any determination whether an organization is organized or operated exclusively for religious, charitable, scientific, literary, or educational purposes or complies with legal standards of charity shall be made without regard to the organization’s religious beliefs or practices concerning marriage, family, or sexuality, except insofar as such practices pertain to race or criminal sexual offenses punishable under constitutionally valid Federal or State law. As used in subsection (B)(i), the term religious includes all aspects of religious belief, observance, and practice, whether or not compelled by, or central to, a system of religion. .
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Sec. 8
Preservation of tax-exempt status
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