Title 36 — Patriotic and National Observances, Ceremonies, and Organizations
Part B · Chapter 407 — Corporation for the Promotion of Rifle Practice and Firearms Safety
§ 40705. Duty to maintain tax-exempt status
Statutory text
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)).
Legislative history
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
Pub. L. 105–225 · 112 Stat. 1253
Enacted · 36 U.S.C. § 40705
(Pub. L. 105–225, Aug. 12, 1998, 112 Stat. 1336.)
Source evidence
Code source credit
(Pub. L. 105–225, Aug. 12, 1998, 112 Stat. 1336.)
0 of 1 references resolved to an enrolled provision · 1 partial
Notes
historicalAndRevision
| Historical and Revision Notes | ||
|---|---|---|
| RevisedSection | Source (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. |