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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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LegalText 36 U.S.C. § 40705 Duty to maintain tax-exempt status us united_states_code code_section 36 PATRIOTIC AND NATIONAL OBSERVANCES, CEREMONIES, AND ORGANIZATIONS 407 CORPORATION FOR THE PROMOTION OF RIFLE PRACTICE AND FIREARMS SAFETY 40705 36 U.S.C. § 40705 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc36@119-100.zip /us/usc/t36/s40705 data/legal/raw/us/code/title-36/usc36.xml fb12a134934fdd0b1c500ac1be075cde17649841fd5ceadfefb08f3bc7572396 d8bb3c94f12bbd56e49d7a2bc029b1f4ab0bb8b69327e9ddbdf94d7adcac580d 3c13738db82db31538e1caf6eee93b01be55a9f86003cd56498f2574a1cfe82e 2026-07-04 official
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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. 105225, 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. 104106, title XVI, § 1611(b)(2), 110 Stat. 516.