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36 U.S.C. 40705: Duty to maintain tax-exempt statusText contains those laws in effect through Public Law 119-120 (October 7, 2026).
From Title 36-PATRIOTIC AND NATIONAL OBSERVANCES, CEREMONIES, AND ORGANIZATIONSCHAPTER 407-CORPORATION FOR THE PROMOTION OF RIFLE PRACTICE AND FIREARMS SAFETY
Jump To: Source CreditHistorical and Revision Notes

§40705. Duty to maintain tax-exempt status

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 .)

Historical and Revision Notes

Revised

Section

Source (U.S. Code)

Source (Statutes at Large)

40705

36:5501(b)(2).

Feb. 10, 1996, Pub. L. 104–106, title XVI, § 1611(b)(2), 110 Stat. 516.