
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 23, 2000]
[Document not affected by Public Laws enacted between
  January 23, 2000 and December 4, 2001]
[CITE: 36USC151106]

 
     TITLE 36--PATRIOTIC AND NATIONAL OBSERVANCES, CEREMONIES, AND 
                              ORGANIZATIONS
 
            Subtitle II--Patriotic and National Organizations
 
                          Part B--Organizations
 
    CHAPTER 1511--NATIONAL EDUCATION ASSOCIATION OF THE UNITED STATES
 
Sec. 151106. Tax exemption

    (a) Real Property.--Real property of the corporation is exempt from 
taxation if it is--
        (1) located in the District of Columbia;
        (2) used for the purposes provided in section 151102 of this 
    title; and
        (3) not used to produce income.

    (b) Personal Property.--Personal property of the corporation is 
exempt from taxation if it is used for the purposes provided in section 
151102 of this title or to produce income to be used for those purposes.
    (c) Annual Report.--The corporation shall submit annually to the 
Secretary of Education a written report stating in detail for the prior 
year--
        (1) the real and personal property held by the corporation;
        (2) the income from the property; and
        (3) the expenditure or other use or disposition of the property 
    and income from the property.

(Pub. L. 105-225, Aug. 12, 1998, 112 Stat. 1398.)

                                          Historical and Revision Notes
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---------------------------------
           Revised  Section                    Source (U.S. Code)              
 Source (Statutes at Large)
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---------------------------------
151106(a), (b)........................  36:5304 (words before last       June 3
0, 1906, ch. 3929, Sec.  4, 34
                                         proviso).                        Stat.
 805.
151106(c).............................  36:5304 (last proviso).
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---------------------------------

    In subsections (a) and (b), the words ``the purposes provided in 
section 151102 of this title'' are substituted for ``the educational or 
other purposes of the corporation as aforesaid'' and ``educational 
purposes aforesaid'' for clarity. The words ``Provided, however, That 
this exemption shall not apply to any property of the corporation which 
shall not be used for or the income of which shall not be applied to the 
educational purposes of the corporation'' are omitted as unnecessary.
    In subsection (b), the words ``and funds'' are omitted as included 
in ``personal property''. The words ``held'' and ``invested'' are 
omitted as included in ``used . . . to produce income''.
    In subsection (c), the words ``Secretary of Education'' are 
substituted for ``Commissioner of Education of the United States'' 
because all functions of the Commissioner of Education have been 
transferred to the Secretary of Education as provided in 20:3441(a).


        Taxation of Real Property of NEA in District of Columbia

    Pub. L. 105-277, div. A, Sec. 101(c) [Sec. 147], Oct. 21, 1998, 112 
Stat. 2681-121, 2681-145, provided that: ``Notwithstanding any provision 
of any Federally-granted charter or any other provision of law, 
beginning with fiscal year 1999 and for each fiscal year hereafter, the 
real property of the National Education Association located in the 
District of Columbia shall be subject to taxation by the District of 
Columbia in the same manner as any similar organization.''
