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36 U.S.C. § 100112 — Annual report

Federal law — U.S. Code and appendices · legal_authorities

36 U.S.C. § 100112 — Annual report

Page 181 TITLE 36—PATRIOTIC AND NATIONAL OBSERVANCES, CEREMONIES, AND ORGANIZATIONS § 100112 to, support, or participate in any political activ- ity or in any manner attempt to influence legis- lation. (c) DISTRIBUTION OF INCOME OR ASSETS.—The income or assets of the corporation may not inure to the benefit of, or be distributed to, a di- rector, officer, or member during the life of the charter granted by this chapter. This subsection does not prevent the payment of reasonable compensation to an officer or reimbursement for actual necessary expenses in amounts approved by the board of directors. (d) LOANS.—The corporation may not make a loan to a director, officer, or employee. (e) CLAIM OF GOVERNMENTAL APPROVAL OR AU- THORITY.—The corporation may not claim con- gressional approval or the authority of the United States Government for any of its activi- ties. (Pub. L. 105–225, Aug. 12, 1998, 112 Stat. 1365.) HISTORICAL AND REVISION NOTES Revised Section Source (U.S. Code) Source (Statutes at Large) 100107(a) ..... 36:1708(d). Nov. 20, 1981, Pub. L. 97–82, § 8, 95 Stat. 1092. 100107(b) ..... 36:1708(c). 100107(c) ..... 36:1708(a). 100107(d) ..... 36:1708(b). 100107(e) ..... 36:1708(e). In subsection (a), the words ‘‘any shares of’’ are omit- ted as unnecessary. In subsection (b), the words ‘‘as such’’ are substituted for ‘‘acting as such officer or director’’ for consistency in the revised title. In subsection (c), the words ‘‘inure to the benefit of’’ are substituted for ‘‘inure to’’ for consistency in the re- vised title. The words ‘‘This subsection does not’’ are substituted for ‘‘Nothing in this subsection shall be construed to’’ for consistency in the revised title and to eliminate unnecessary words. § 100108. Duty to maintain tax-

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Stable record: federal_law:legal_authorities:usc2024-579cfba67f3383e55b6fc642
Source file: Laws/federal/codes/united-states-code-2024/title-36/section-100112-annual-report--2b27335b28.md
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Source location: USCODE-2024-title36-subtitleII-partB-chap1001-sec100112.pdf

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Page 181 TITLE 36—PATRIOTIC AND NATIONAL OBSERVANCES, CEREMONIES, AND ORGANIZATIONS § 100112 to, support, or participate in any political activ- ity or in any manner attempt to influence legis- lation. (c) DISTRIBUTION OF INCOME OR ASSETS.—The income or assets of the corporation may not inure to the benefit of, or be distributed to, a di- rector, officer, or member during the life of the charter granted by this chapter. This subsection does not prevent the payment of reasonable compensation to an officer or reimbursement for actual necessary expenses in amounts approved by the board of directors. (d) LOANS.—The corporation may not make a loan to a director, officer, or employee. (e) CLAIM OF GOVERNMENTAL APPROVAL OR AU- THORITY.—The corporation may not claim con- gressional approval or the authority of the United States Government for any of its activi- ties. (Pub. L. 105–225, Aug. 12, 1998, 112 Stat. 1365.) HISTORICAL AND REVISION NOTES Revised Section Source (U.S. Code) Source (Statutes at Large) 100107(a) ..... 36:1708(d). Nov. 20, 1981, Pub. L. 97–82, § 8, 95 Stat. 1092. 100107(b) ..... 36:1708(c). 100107(c) ..... 36:1708(a). 100107(d) ..... 36:1708(b). 100107(e) ..... 36:1708(e). In subsection (a), the words ‘‘any shares of’’ are omit- ted as unnecessary. In subsection (b), the words ‘‘as such’’ are substituted for ‘‘acting as such officer or director’’ for consistency in the revised title. In subsection (c), the words ‘‘inure to the benefit of’’ are substituted for ‘‘inure to’’ for consistency in the re- vised title. The words ‘‘This subsection does not’’ are substituted for ‘‘Nothing in this subsection shall be construed to’’ for consistency in the revised title and to eliminate unnecessary words. § 100108. Duty to maintain tax-exempt status The corporation shall maintain its status as an organization exempt from taxation under the Internal Revenue Code of 1986 (26 U.S.C. 1 et seq.). (Pub. L. 105–225, Aug. 12, 1998, 112 Stat. 1366.) HISTORICAL AND REVISION NOTES Revised Section Source (U.S. Code) Source (Statutes at Large) 100108 ......... 36:1714 (1st sen- tence). Nov. 20, 1981, Pub. L. 97–82, § 15 (1st sentence), 95 Stat. 1093. § 100109. Records and inspection (a) RECORDS.—The corporation shall keep— (1) correct and complete records of account; (2) minutes of the proceedings of its mem- bers, board of directors, and committees hav- ing any of the authority of its board of direc- tors; and (3) at its principal office, a record of the names and addresses of its members entitled to vote. (b) INSPECTION.—A member entitled to vote, or an agent or attorney of the member, may in- spect the records of the corporation for any proper purpose, at any reasonable time. (Pub. L. 105–225, Aug. 12, 1998, 112 Stat. 1366.) HISTORICAL AND REVISION NOTES Revised Section Source (U.S. Code) Source (Statutes at Large) 100109 ......... 36:1710. Nov. 20, 1981, Pub. L. 97–82, § 10, 95 Stat. 1092. The word ‘‘records’’ is substituted for ‘‘books and records’’ for consistency in the revised title and with other titles of the United States Code. The words ‘‘Nothing in this section shall be construed to con- travene any applicable State law’’ are omitted as un- necessary. § 100110. Service of process The corporation shall comply with the law on service of process of each State in which it is in- corporated and each State in which it carries on activities. (Pub. L. 105–225, Aug. 12, 1998, 112 Stat. 1366.) HISTORICAL AND REVISION NOTES Revised Section Source (U.S. Code) Source (Statutes at Large) 100110 ......... 36:1704. Nov. 20, 1981, Pub. L. 97–82, § 4, 95 Stat. 1091. The words ‘‘in furtherance of its corporate purposes’’ are omitted as unnecessary. § 100111. Liability for acts of officers and agents The corporation is liable for the acts of its of- ficers and agents acting within the scope of their authority. (Pub. L. 105–225, Aug. 12, 1998, 112 Stat. 1366.) HISTORICAL AND REVISION NOTES Revised Section Source (U.S. Code) Source (Statutes at Large) 100111 ......... 36:1709. Nov. 20, 1981, Pub. L. 97–82, § 9, 95 Stat. 1092. § 100112. Annual report The corporation shall submit an annual report to Congress on the activities of the corporation during the prior fiscal year. The report shall be submitted at the same time as the report of the audit required by section 10101 of this title. The report may not be printed as a public document. (Pub. L. 105–225, Aug. 12, 1998, 112 Stat. 1366.) HISTORICAL AND REVISION NOTES Revised Section Source (U.S. Code) Source (Statutes at Large) 100112 ......... 36:1711. Nov. 20, 1981, Pub. L. 97–82, § 12, 95 Stat. 1093. Statutory Notes and Related Subsidiaries TERMINATION OF REPORTING REQUIREMENTS For termination, effective May 15, 2000, of reporting provisions in this section, see section 3003 of Pub. L. 104–66, set out as a note under section 1113 of Title 31, Money and Finance, and page 201 of House Document No. 103–7. Page 182 TITLE 36—PATRIOTIC AND NATIONAL OBSERVANCES, CEREMONIES, AND ORGANIZATIONS § 110101 CHAPTERS 1003 THROUGH 1099—RESERVED Editorial Notes AMENDMENTS 2014—Pub. L. 113–237, § 3(b)(9), Dec. 18, 2014, 128 Stat. 2837, added placeholder for chapters 1003 to 1099. CHAPTER 1101—JEWISH WAR VETERANS OF THE UNITED STATES OF AMERICA, INCOR- PORATED Sec. 110101. Definition. 110102. Organization. 110103. Purposes. 110104. Membership. 110105. Governing body. 110106. Powers. 110107. Restrictions. 110108. Duty to maintain corporate and tax-exempt status. 110109. Records and inspection. 110110. Service of process. 110111. Liability for acts of officers and agents. 110112. Annual report. § 110101. Definition For purposes of this chapter, ‘‘State’’ includes the District of Columbia and the territories and possessions of the United States. (Pub. L. 105–225, Aug. 12, 1998, 112 Stat. 1366.) HISTORICAL AND REVISION NOTES Revised Section Source (U.S. Code) Source (Statutes at Large) 110101 ......... 36:2713. Aug. 21, 1984, Pub. L. 98–391, § 14, 98 Stat. 1360. The words ‘‘the Commonwealth of Puerto Rico’’ are omitted as included in ‘‘the territories and possessions of the United States’’. § 110102. Organization (a) FEDERAL CHARTER.—Jewish War Veterans of the United States of America, Incorporated (in this chapter, the ‘‘corporation’’), a nonprofit corporation incorporated in New York, is a fed- erally chartered corporation. (b) EXPIRATION OF CHARTER.—If the corpora- tion does not comply with any provision of this chapter, the charter granted by this chapter ex- pires. (Pub. L. 105–225, Aug. 12, 1998, 112 Stat. 1367.) HISTORICAL AND REVISION NOTES Revised Section Source (U.S. Code) Source (Statutes at Large) 110102(a) ..... 36:2701(a). Aug. 21, 1984, Pub. L. 98–391, §§ 1(a), 15 (last sentence), 16, 98 Stat. 1358, 1361. 110102(b) ..... 36:2714 (last sen- tence). 36:2715. In subsection (a), the words ‘‘a nonprofit corporation incorporated in New York’’ are substituted for ‘‘orga- nized and incorporated as a nonprofit entity under the laws of the State of New York’’, and the words ‘‘is a federally chartered corporation’’ are substituted for ‘‘is hereby recognized as such and is granted a Federal charter’’, for consistency in the revised title and to eliminate unnecessary words. In subsection (b), the text of 36:2714 (last sentence) is omitted as included in 36:2715. The words ‘‘restrictions or’’ are omitted as unnecessary. § 110103. Purposes The purposes of the corporation are as pro- vided in its articles of incorporation and include a continuing commitment, on a national basis, to— (1) maintain true allegiance to the United States; (2) foster and perpetuate true Americanism; (3) combat whatever tends to impair the effi- ciency and permanency of our free institu- tions; (4) uphold the fair name of Jews and fight their battles wherever unjustly assailed; (5) encourage the doctrine of universal lib- erty, equal rights, and full justice to all men; (6) combat the powers of bigotry and dark- ness wherever originating and whatever the target; (7) preserve the spirit of comradeship by mu- tual helpfulness to comrades and their fami- lies; (8) cooperate with and support existing edu- cational institutions and establish educational institutions; (9) foster the education of ex-servicemen and ex-servicewomen and members of the corpora- tion in the ideals and principles of Ameri- canism; (10) instill love of country and flag; (11) promote sound minds and bodies in members of the corporation and their youth; (12) preserve the memories and records of pa- triotic service performed by the men and women of the Jewish faith and honor their memory; and (13) shield from neglect the graves of our he- roic dead. (Pub. L. 105–225, Aug. 12, 1998, 112 Stat. 1367.) HISTORICAL AND REVISION NOTES Revised Section Source (U.S. Code) Source (Statutes at Large) 110103 ......... 36:2703. Aug. 21, 1984, Pub. L. 98–391, § 3, 98 Stat. 1358. Before clause (1), the word ‘‘objects’’ is omitted as in- cluded in ‘‘purposes’’. § 110104. Membership Except as provided in this chapter, eligibility for membership in the corporation and the rights and privileges of members are as provided in the constitution and bylaws of the corpora- tion. (Pub. L. 105–225, Aug. 12, 1998, 112 Stat. 1367.) HISTORICAL AND REVISION NOTES Revised Section Source (U.S. Code) Source (Statutes at Large) 110104 ......... 36:2705. Aug. 21, 1984, Pub. L. 98–391, § 5, 98 Stat. 1359. § 110105. Governing body (a) BOARD OF DIRECTORS.—The board of direc- tors and the responsibilities of the board are as provided in the articles of incorporation. (b) OFFICERS.—The officers and the election of officers are as provided in the articles of incor- poration.

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 1 — Tax imposed

**(a) Married individuals filing joint returns and surviving spouses** There is hereby imposed on the taxable income of— (1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse under section 6013, and (2) every surviving spouse (as defined in section 2(a)), a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $36,90015% of taxable income. Over $36,900 but not over $89,150$5,535, plus 28% of the excess over $36,900. Over $89,150 but not over $140,000$20,165, plus 31% of the excess over $89,150. Over $140,000 but not over $250,000$35,928.50, plus 36% of the excess over $140,000. Over $250,000$75,528.50, plus 39.6% of the excess over $250,000. **(b) Heads of households** There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $29,60015% of taxable income. Over $29,600 but not over $76,400$4,440, plus 28% of the excess over $29,600. Over $76,400 but not over $127,500$17,544, plus 31% of the excess over $76,400. Over $127,500 but not over $250,000$33,385, plus 36% of the excess over $127,500. Over $250,000$77,485, plus 39.6% of the excess over $250,000. **(c) Unmarried individuals (other than surviving spouses and heads of households)** There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $22,10015% of taxable income. Over $22,100 but not over $53,50

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 1 — Tax imposed

Page 25 TITLE 26—INTERNAL REVENUE CODE § 1 1 Section catchline amended by Pub. L. 95–30 without cor- responding amendment of analysis. 2014—Pub. L. 113–295, div. A, title II, § 221(a)(12)(A), Dec. 19, 2014, 128 Stat. 4038, struck out part VII ‘‘Envi- ronmental tax’’. 1989—Pub. L. 101–234, title I, § 102(a), Dec. 13, 1989, 103 Stat. 1980, repealed Pub. L. 100–360, § 111, and provided that the provisions of law amended by such section are restored or revived as if such section had not been en- acted, see 1988 Amendment note below. 1988—Pub. L. 100–360, title I, § 111(c), July 1, 1988, 102 Stat. 697, added part VIII ‘‘Supplemental medicare pre- mium’’. 1986—Pub. L. 99–499, title V, § 516(b)(5), Oct. 17, 1986, 100 Stat. 1771, added part VII. 1976—Pub. L. 94–455, title XIX, § 1901(b)(2), Oct. 4, 1976, 90 Stat. 1792, struck out part V ‘‘Tax surcharge’’. 1969—Pub. L. 91–172, title III, § 301(b)(1), Dec. 30, 1969, 83 Stat. 585, added part VI. 1968—Pub. L. 90–364, title I, § 102(d), June 28, 1968, 82 Stat. 259, added part V. PART I—TAX ON INDIVIDUALS Sec. 1. Tax imposed. 2. Definitions and special rules. 3. Tax tables for individuals having taxable in- come of less than $20,000.1 [4. Repealed.] 5. Cross references relating to tax on individ- uals. Editorial Notes AMENDMENTS 1976—Pub. L. 94–455, title V, § 501(c)(1), Oct. 4, 1976, 90 Stat. 1559, substituted ‘‘Tax tables for individuals hav- ing taxable income of less than $20,000’’ for ‘‘Optional tax tables for individuals’’ in item 3 and struck out item 4 relating to rules for optional tax. 1969—Pub. L. 91–172, title VIII, § 803(d)(9), Dec. 30, 1969, 83 Stat. 685, substituted ‘‘Definitions and special rules’’ and ‘‘Optional tax tables for individuals’’ for ‘‘Tax in case of joint return or return

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Federal law — U.S. Code and appendices · legal_authorities

36 U.S.C. § 100112 — Annual report

The corporation shall submit an annual report to Congress on the activities of the corporation during the prior fiscal year. The report shall be submitted at the same time as the report of the audit required by [section 10101 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title36-section10101&num=0&edition=prelim). The report may not be printed as a public document.

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