§ 390ss. Religious or charitable organizations
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/usc/title-43/section-390ssA research copy — for the controlling text, always check the official state or federal source. Not legal advice.
An individual religious or charitable entity or organization (including but not limited to a congregation, parish, school, ward, or chapter) which is exempt from taxation under section 501 of the Internal Revenue Code of 1986, as amended (26 U.S.C. 501), and which owns, operates, or leases any lands within a district shall be treated as an individual under the provisions of this subchapter regardless of such entity or organization’s affiliation with a central organization or its subjugation to a hierarchical authority of the same faith and regardless of whether or not the individual entity is the owner of record if—
(1)the agricultural produce and the proceeds of sales of such produce are directly used only for charitable purposes;
(2)said land is operated by said individual religious or charitable entity or organization (or subdivisions thereof); and
(3)no part of the net earnings of such religious or charitable entity or organization (or subdivision thereof) shall inure to the benefit of any private shareholder or individual.
(Pub. L. 97–293, title II, § 219, Oct. 12, 1982, 96 Stat. 1271; Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095.)
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- Pub. L. 97–293, title II, § 219
- 96 Stat. 1271
- Pub. L. 99–514, § 2
- 100 Stat. 2095
- Pub. L. 99–514
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§ 390ss
Religious or charitable organizations
Stat.×1
Pub. L.Pub. L. 97–293, title II, § 219
Stat.96 Stat. 1271
Pub. L.Pub. L. 99–514, § 2
Stat.100 Stat. 2095
Pub. L.Pub. L. 99–514
Cites 6Cited by 1 across 1 source