---
type: "LegalText"
title: "36 U.S.C. § 40705"
description: "Duty to maintain tax-exempt status"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 36
title_name: "PATRIOTIC AND NATIONAL OBSERVANCES, CEREMONIES, AND ORGANIZATIONS"
chapter_number: "407"
chapter_name: "CORPORATION FOR THE PROMOTION OF RIFLE PRACTICE AND FIREARMS SAFETY"
section: "40705"
citation: "36 U.S.C. § 40705"
status: "current"
release_point: "119-100"
release_date: "2026-06-26"
source: "official"
source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc36@119-100.zip"
source_identifier: "/us/usc/t36/s40705"
source_file: "data/legal/raw/us/code/title-36/usc36.xml"
source_hash: "fb12a134934fdd0b1c500ac1be075cde17649841fd5ceadfefb08f3bc7572396"
raw_snapshot_hash: "d8bb3c94f12bbd56e49d7a2bc029b1f4ab0bb8b69327e9ddbdf94d7adcac580d"
text_hash: "3c13738db82db31538e1caf6eee93b01be55a9f86003cd56498f2574a1cfe82e"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---

# 36 U.S.C. § 40705 - Duty to maintain tax-exempt status

## 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)).

(Pub. L. 105–225, Aug. 12, 1998, 112 Stat. 1336.)

## Notes

Historical and Revision Notes RevisedSectionSource (U.S. Code)Source (Statutes at Large) 4070536:5501(b)(2).Feb. 10, 1996, Pub. L. 104–106, title XVI, § 1611(b)(2), 110 Stat. 516.