---
kind: "section"
citation: "43 U.S.C. § 390ss"
title: "43"
title_heading: "Public Lands"
number: "390ss"
heading: "Religious or charitable organizations"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/43/390ss"
units:
  - "Chapter 12 — Reclamation and Irrigation of Lands by Federal Government"
  - "Subchapter I–A — Reclamation Reform"
---

# §390ss. Religious or charitable organizations


An [individual](/usc/43/390bb.md?p=4) 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](/usc/26/501.md)), and which owns, operates, or leases any lands within a [district](/usc/43/390bb.md?p=2) shall be treated as an [individual](/usc/43/390bb.md?p=4) 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](/usc/43/390bb.md?p=4) 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](/usc/43/390bb.md?p=4) 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](/usc/43/390bb.md?p=4).

## 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.)

## Notes

### Editorial Notes

### Amendments

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