43 U.S.C. § 390ss — Religious or charitable organizations

submitted 44 years ago by Pub. L. 97-293 to r/title-43-PUBLIC-LANDS · 168 words · no verdicts yet

in plain englishAI-generated · not legal advice

A tax-exempt religious or charitable group that owns, operates, or leases district land counts as one individual. This is true even if the group belongs to a larger church or organization. It must meet three conditions: farm proceeds go only to charity, and the group runs the land itself. No earnings may benefit any private shareholder or individual.

An individual religious or charitable entity or organization — such as a congregation, parish, school, ward, or chapter — that is tax-exempt under section 501 of the Internal Revenue Code, and that owns, operates, or leases land within a district, is treated as a single "individual" under this subchapter's ownership rules. This is true no matter whether the entity is affiliated with a central organization, is under a hierarchical religious authority, or isn't the recorded owner — as long as all three of these are true: (1) the farm produce and any proceeds from selling it are used only for charitable purposes; (2) the religious or charitable entity (or one of its subdivisions) actually operates the land; and (3) none of the entity's net earnings benefit any private shareholder or individual.

the actual law source: uscode.house.gov ↗public domain

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.

Source credit: (Pub. L. 97–293, title II, § 219, Oct. 12, 1982, 96 Stat. 1271; Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095.)

history & why it existsrecord from the source credit

1982Enacted · Pub. L. 97-293 · 96 Stat. 1271
1986Amended · Pub. L. 99-514 · 100 Stat. 2095

A history note hasn’t been published yet. The record shows enactment by Pub. L. 97-293 on 1982-10-12.

all 0 arguments · sorted by: best

no arguments yet — make the first case