Code · U.S. Code · Title 36 - PATRIOTIC AND NATIONAL OBSERVANCES, CEREMONIES, AND ORGANIZATIONS · CHAPTER 407— CORPORATION FOR THE PROMOTION OF RIFLE PRACTICE AND FIREARMS SAFETY · SUBCHAPTER I— CORPORATION · § 40705

§ 40705. Duty to maintain tax-exempt status

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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.)

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U.S. Code

Exemption from tax on corporations, certain trusts, etc.
§ 501

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Pub. L. 105–225
112 Stat. 1336

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§ 40705

Duty to maintain tax-exempt status

U.S.C.§ 501

Pub. L.Pub. L. 105–225

Stat.112 Stat. 1336

Cites 3Cited by 0 across 0 sources