{"data":{"id":"us/36-u.s.c.-40705","jurisdiction":"us","citation":"36 U.S.C. § 40705","heading":"Duty to maintain tax-exempt status","body":"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)).","path":["Title 36—PATRIOTIC AND NATIONAL OBSERVANCES, CEREMONIES, AND ORGANIZATIONS","CHAPTER 407—CORPORATION FOR THE PROMOTION OF RIFLE PRACTICE AND FIREARMS SAFETY"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc36@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:59:24Z","sha256":"39d8177d238959bfe07bb4844a712974a184fbd33af034851882f4061a15ff02","source_id":"us","stale":false,"prev":"us/36-u.s.c.-40704","next":"us/36-u.s.c.-40706"},"notice":"GroundRules: Original legal text. Not legal advice."}