Fabio
76b8ec33a7
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2.3 KiB
type, title, description, jurisdiction, corpus, kind, title_number, title_name, chapter_number, chapter_name, section, citation, status, release_point, release_date, source, source_url, source_identifier, source_file, source_hash, raw_snapshot_hash, text_hash, retrieved_at, confidence, tags
| type | title | description | jurisdiction | corpus | kind | title_number | title_name | chapter_number | chapter_name | section | citation | status | release_point | release_date | source | source_url | source_identifier | source_file | source_hash | raw_snapshot_hash | text_hash | retrieved_at | confidence | tags | ||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| LegalText | 43 U.S.C. § 390ss | Religious or charitable organizations | us | united_states_code | code_section | 43 | PUBLIC LANDS | 12 | RECLAMATION AND IRRIGATION OF LANDS BY FEDERAL GOVERNMENT | 390ss | 43 U.S.C. § 390ss | current | 119-100 | 2026-06-26 | official | https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc43@119-100.zip | /us/usc/t43/s390ss | data/legal/raw/us/code/title-43/usc43.xml | e2234187ec112a714b7a69ecea3fa84509ed5e2b44129a23edf3c362fdd99f36 | d46a16361aa9d10bbc4b27ea0561882d240801c965a2700a4b7cf5f02f552a5f | efcbe5becb2791c01feed50be83dc3f578813f3e43396dd5322ab84e5991ef06 | 2026-07-04 | official |
|
43 U.S.C. § 390ss - Religious or charitable organizations
Text
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.)
Notes
Editorial Notes
Amendments1986—Pub. L. 99–514 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”.