---
kind: "section"
citation: "36 U.S.C. § 40705"
title: "36"
title_heading: "Patriotic and National Observances, Ceremonies, and Organizations"
number: "40705"
heading: "Duty to maintain tax-exempt status"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/36/40705"
units:
  - "Subtitle II — Patriotic and National Organizations"
  - "Part B — Organizations"
  - "Chapter 407 — Corporation for the Promotion of Rifle Practice and Firearms Safety"
  - "Subchapter I — Corporation"
---

# §40705. Duty to maintain tax-exempt status


The [corporation](/usc/36/220501.md?p=b-7) shall be operated in a manner and for purposes that qualify the [corporation](/usc/36/220501.md?p=b-7) for exemption from taxation under section 501(a) of the Internal Revenue Code of 1986 ([26 U.S.C. 501(a)](/usc/26/501.md?p=a)) as an organization described in [section 501(c)(3)](/usc/36/501.md) of that Code ([26 U.S.C. 501(c)(3)](/usc/26/501.md?p=c-3)).


## Source credit

(Pub. L. 105–225, Aug. 12, 1998, 112 Stat. 1336.)

## Notes

| Historical and Revision Notes |  |  |
| --- | --- | --- |
| Revised<br>Section | Source (U.S. Code) | Source (Statutes at Large) |
| 40705 | 36:5501(b)(2). | Feb. 10, 1996, Pub. L. 104–106, title XVI, § 1611(b)(2), 110 Stat. 516. |