
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 23, 2000]
[Document not affected by Public Laws enacted between
  January 23, 2000 and December 4, 2001]
[CITE: 43USC390ss]

 
                         TITLE 43--PUBLIC LANDS
 
  CHAPTER 12--RECLAMATION AND IRRIGATION OF LANDS BY FEDERAL GOVERNMENT
 
                   SUBCHAPTER I-A--RECLAMATION REFORM
 
Sec. 390ss. Religious or charitable organizations

    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.

(Pub. L. 97-293, title II, Sec. 219, Oct. 12, 1982, 96 Stat. 1271; Pub. 
L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095.)


                               Amendments

    1986--Pub. L. 99-514 substituted ``Internal Revenue Code of 1986'' 
for ``Internal Revenue Code of 1954''.

                  Section Referred to in Other Sections

    This section is referred to in section 390cc of this title.
