§ 390ss. — Religious or charitable organizations.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 43USC390ss]
TITLE 43--PUBLIC LANDS
CHAPTER 12--RECLAMATION AND IRRIGATION OF LANDS BY FEDERAL GOVERNMENT
SUBCHAPTER I-A--RECLAMATION REFORM
Sec. 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.
(Pub. L. 97-293, title II, Sec. 219, Oct. 12, 1982, 96 Stat. 1271; Pub.
L. 99-514, Sec. 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''.
Section Referred to in Other Sections
This section is referred to in section 390cc of this title.
