43-U.S.C.-390SS

§390Ss – Religious Or Charitable Organizations

Pathway

Title 43 > Chapter 12 > Subchapter I-A > Section 390ss

Details

• Reference: Section 390ss
• Legend: §390Ss – Religious Or Charitable Organizations
• USCode Year: 2013

Provision Content

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 organizations 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.)

Amendments

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

U.S. Encyclopedia of Law Coverage

43-U.S.C.-390EE in the Legal Encyclopedia: Public Lands

In this entry about 43-U.S.C.-390EE, find legal reference material, bibliographies and premiere content related to public lands in the American Encyclopedia of Law, presenting a comprehensive view of the United States public lands-specific issues, written by authorities in the field.

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