§ 8143. Definitions

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.

1. 1978

   Livable Cities Act of 1978

   Pub. L. 95–557 title VIII § 804 · 92 Stat. 2080

   Enacted · 42 U.S.C. § 8143

   Pub. L. 95–557, title VIII, § 804, Oct. 31, 1978, 92 Stat. 2122

   Source evidence

   Code source credit
   Pub. L. 95–557, title VIII, § 804, Oct. 31, 1978, 92 Stat. 2122

   Enacted provision · exact public law section
   Sec. 804. definitions 42 USC 8143. For the purpose of this title— (1) the terms “art” and “arts” include, but are not limited to, architecture (including preservation, restoration, or adaptive use of existing structures), landscape architecture, urban design, interior design, graphic arts, fine arts (including painting and sculpture), performing arts (including music, drama, and dance), literature, crafts, photography, communications media and film, as well as other similar activities which reflect the cultural heritage of the Nation’s communities and their citizens; (2) the term “nonprofit organization” means an organization in which no part of its net earnings inures to the benefit of any private stockholder or stockholders, individual or individuals and, if a private entity, which is not disqualified for 26 USC 501. tax exemption under section 501(c)(3) of the Internal Revenue Code of 1954 by reason of attempting to influence legislation and does not participate in or intervene in (including the publishing or distribution of statements) any political campaign on behalf of any candidate for public office; such organizations may include States and units of local government (including public agencies or special authorities thereof), regional organizations of local gov-ernments and nonprofit societies, neighborhood groups, institutions, organizations, associations or museums; (3) the term “project” means a program or activity intended to carry out the purposes of this title, including programs for neighborhood and community-based arts programs, urban design, user needs design, and the encouragement of the preservation of historic or other structures which have neighborhood or community significance; (4) the term “Secretary” means the Secretary of Housing and Urban Development; (5) the term “Chairman” means the Chairman of the National Endowment for the Arts; (6) the term “Department” means the Department of Housing and Urban Development; and (7) the term “Endowment” means the National Endowment for the Arts.

2. 1986

   Tax Reform Act of 1986

   Pub. L. 99–514 § 2 · 100 Stat. 2085

   Substituted · 42 U.S.C. § 8143(2)

   Pub. L. 99–514 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”, which for purposes of codification was translated as “title 26” thus requiring no change in text

   Source evidence

   Code amendment note
   Par. (2). Pub. L. 99–514 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”, which for purposes of codification was translated as “title 26” thus requiring no change in text.

   Enacted provision · exact public law section
   SEC. 2. INTERNAL REVENUE CODE OF 1986. (a) Redesignation of 1954 Code.— The Internal Revenue Title enacted August 16, 1954, as heretofore, hereby, or hereafter amended, may be cited as the “Internal Revenue Code of 1986”. (b) References in Laws, Etc.— Except when inappropriate, any reference in any law, Executive order, or other document— (1) to the Internal Revenue Code of 1954 shall include a reference to the Internal Revenue Code of 1986, and (2) to the Internal Revenue Code of 1986 shall include a reference to the provisions of law formerly known as the Internal Revenue Code of 1954.

2 of 2 references resolved to an enrolled provision