---
kind: "section"
citation: "22 C.F.R. § 96.31"
title: "22"
number: "96.31"
heading: "Corporate structure."
url: "https://uscodex.org/cfr/22/96.31"
---

# §96.31. Corporate structure.

- (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.
- (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.

## Notes

### Source

Source: 89 FR 57265, July 12, 2024, unless otherwise noted.

### Authority

Authority: The Convention on Protection of Children and Co-operation in Respect of Intercountry Adoption (done at the Hague, May 29, 1993), S. Treaty Doc. 105-51 (1998), 1870 U.N.T.S. 167 (Reg. No. 31922 (1993)); The Intercountry Adoption Act of 2000, 42 U.S.C. 14901-14954; The Intercountry Adoption Universal Accreditation Act of 2012, Pub. L. 112-276, 42 U.S.C. 14925.

### Source

Source: 71 FR 8131, Feb. 15, 2006, unless otherwise noted.