§390ss — Title 43 Public Lands | U.S. Code

Summary

A tax-exempt religious or charitable group (for example, a congregation, parish, school, ward, or chapter) that owns, operates, or leases land in a district will be treated the same as an individual under this part of the law, even if it is part of a larger organization or not listed as the recorded owner, if three rules are met. First, any farm products and money from selling them are used only for charitable purposes. Second, the land is run by that group or its local branches. Third, none of the group's net earnings go to any private person or shareholder.

Title 43, §390ss

Public Lands — Source: USLM XML via OLRC

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.

Editorial Notes

Amendments

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

§390ss Religious or Charitable Organizations

Summary

Title 43, §390ss

Notes & Related Subsidiaries

Editorial Notes

Amendments

Citations & Metadata