{"data":{"id":"us/22-cfr-96.31","jurisdiction":"us","citation":"22 CFR 96.31","heading":"Corporate structure.","body":"(a) The agency qualifies for nonprofit tax treatment under section 501(c)(3) of the Internal Revenue Code of 1986, as amended, or qualifies for nonprofit status under the laws of any State.\n(b) The person is an individual or is a for-profit entity organized as a corporation, company, association, firm, partnership, society, or joint stock company, or other legal entity under the laws of any State.","path":["Title 22—Foreign Relations","CHAPTER I—DEPARTMENT OF STATE","SUBCHAPTER J—LEGAL AND RELATED SERVICES","PART 96—INTERCOUNTRY ADOPTION ACCREDITATION OF AGENCIES AND APPROVAL OF PERSONS","Subpart F—Standards for Intercountry Adoption Accreditation and Approval"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-22.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:24:49Z","sha256":"8c17c28f00e9a2533a219a27b84f108bcfe369168e9e683391a39e7b79a20029","source_id":"us-cfr","stale":true,"prev":"us/22-cfr-96.30","next":"us/22-cfr-96.32"},"notice":"GroundRules: Original legal text. Not legal advice."}