43 U.S. Code § 390ss - Religious or charitable organizations

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.

Source

(Pub. L. 97–293, title II, § 219,Oct. 12, 1982, 96 Stat. 1271; Pub. L. 99–514, § 2,Oct. 22, 1986, 100 Stat. 2095.)
Amendments

1986—Pub. L. 99–514substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”.

This is a list of parts within the Code of Federal Regulations for which this US Code section provides rulemaking authority.

This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].

It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.


43 CFR - Public Lands: Interior

43 CFR Part 426 - ACREAGE LIMITATION RULES AND REGULATIONS

 

LII has no control over and does not endorse any external Internet site that contains links to or references LII.