§ 3307. Exemption from taxation
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/usc/title-22/section-3307A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)United States, State, or local taxes The Institute, its property, and its income are exempt from all taxation now or hereafter imposed by the United States (except to the extent that section 3310(a)(3) of this title requires the imposition of taxes imposed under chapter 21 of title 26, relating to the Federal Insurance Contributions Act) or by any State or local taxing authority of the United States.
(b)Charitable contributions; transfers for public, charitable, and religious uses; charitable and similar gifts For purposes of title 26, the Institute shall be treated as an organization described in sections 170(b)(1)(A), 170(c), 2055(a), 2106(a)(2)(A), 2522(a), and 2522(b) of title 26.
(Pub. L. 96–8, § 8, Apr. 10, 1979, 93 Stat. 17; Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095.)
Connections1 cite this · traces to 3
Cited by 1 section
8 references not yet in our index
- Pub. L. 96–8, § 8
- 93 Stat. 17
- Pub. L. 99–514, § 2
- 100 Stat. 2095
- act Aug. 16, 1954, ch. 736
- 68A Stat. 415
- Pub. L. 99–514
- section 18 of Pub. L. 96–8
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§ 3307
Exemption from taxation
Stat.×1
Pub. L.Pub. L. 96–8, § 8
Stat.93 Stat. 17
Pub. L.Pub. L. 99–514, § 2
Stat.100 Stat. 2095
Actact Aug. 16, 1954, ch. 736
Cites 11 · showing 8Cited by 1 across 1 source