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>
48 lines
2.3 KiB
Markdown
48 lines
2.3 KiB
Markdown
---
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type: "LegalText"
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title: "43 U.S.C. § 390ss"
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description: "Religious or charitable organizations"
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jurisdiction: "us"
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corpus: "united_states_code"
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kind: "code_section"
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title_number: 43
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title_name: "PUBLIC LANDS"
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chapter_number: "12"
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chapter_name: "RECLAMATION AND IRRIGATION OF LANDS BY FEDERAL GOVERNMENT"
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section: "390ss"
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citation: "43 U.S.C. § 390ss"
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status: "current"
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release_point: "119-100"
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release_date: "2026-06-26"
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source: "official"
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source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc43@119-100.zip"
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source_identifier: "/us/usc/t43/s390ss"
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source_file: "data/legal/raw/us/code/title-43/usc43.xml"
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source_hash: "e2234187ec112a714b7a69ecea3fa84509ed5e2b44129a23edf3c362fdd99f36"
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raw_snapshot_hash: "d46a16361aa9d10bbc4b27ea0561882d240801c965a2700a4b7cf5f02f552a5f"
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text_hash: "efcbe5becb2791c01feed50be83dc3f578813f3e43396dd5322ab84e5991ef06"
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retrieved_at: "2026-07-04"
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confidence: "official"
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tags: ["legal", "us-code"]
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---
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# 43 U.S.C. § 390ss - Religious or charitable organizations
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## Text
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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—
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(1) the agricultural produce and the proceeds of sales of such produce are directly used only for charitable purposes;
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(2) said land is operated by said individual religious or charitable entity or organization (or subdivisions thereof); and
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(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.
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(Pub. L. 97–293, title II, § 219, Oct. 12, 1982, 96 Stat. 1271; Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095.)
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## Notes
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Editorial Notes
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Amendments1986—Pub. L. 99–514 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”.
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