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16 U.S.C. § 1391 — Near real-time monitoring and mitigation
Federal law — U.S. Code and appendices · legal_authorities
Page 1818
TITLE 16—CONSERVATION
§ 1391
‘‘(iv) areas designated as critical habitat for
large cetaceans.
‘‘(g) REPORT REQUIRED.—Not later than 1 year after
the date of enactment of this Act [Dec. 23, 2022], and
every 2 years thereafter for the duration of the pilot
program, the Commandant [of the Coast Guard], in co-
ordination with the Under Secretary and the Adminis-
trator of the Maritime Administration, shall submit to
the appropriate congressional committees a report
that—
‘‘(1) evaluates the functionality, utility, reliability,
responsiveness, and operational status of the Ceta-
cean Desk established under this section, including a
quantification of reductions in vessel strikes to large
cetaceans as a result of the pilot program;
‘‘(2) assesses the efficacy of communication be-
tween the Cetacean Desk and the maritime industry
and provides recommendations for improvements;
‘‘(3) evaluates the integration and interoperability
of existing data collection methods, as well as public
data, into the Cetacean Desk operations;
‘‘(4) assesses the efficacy of collaboration and
stakeholder engagement with Tribal governments,
the State of Washington, institutions of higher edu-
cation, the maritime industry, ports in the Puget
Sound region, and nongovernmental organizations;
and
‘‘(5) evaluates the progress, performance, and im-
plementation of guidance and training procedures for
Puget Sound Vessel Traffic Service personnel, as re-
quired under subsection (f).’’
[For definition of ‘‘Secretary’’ as used in section 11304
of Pub. L. 117–263, set out above, see section 11002 of div.
K of Pub. L. 117–263, set out as a note under section 106
of Title 14, Coast Guard.]
[For definitions of terms as used in section 11304 of
Pub. L. 117–263, set out above, se
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Page 1818
TITLE 16—CONSERVATION
§ 1391
‘‘(iv) areas designated as critical habitat for
large cetaceans.
‘‘(g) REPORT REQUIRED.—Not later than 1 year after
the date of enactment of this Act [Dec. 23, 2022], and
every 2 years thereafter for the duration of the pilot
program, the Commandant [of the Coast Guard], in co-
ordination with the Under Secretary and the Adminis-
trator of the Maritime Administration, shall submit to
the appropriate congressional committees a report
that—
‘‘(1) evaluates the functionality, utility, reliability,
responsiveness, and operational status of the Ceta-
cean Desk established under this section, including a
quantification of reductions in vessel strikes to large
cetaceans as a result of the pilot program;
‘‘(2) assesses the efficacy of communication be-
tween the Cetacean Desk and the maritime industry
and provides recommendations for improvements;
‘‘(3) evaluates the integration and interoperability
of existing data collection methods, as well as public
data, into the Cetacean Desk operations;
‘‘(4) assesses the efficacy of collaboration and
stakeholder engagement with Tribal governments,
the State of Washington, institutions of higher edu-
cation, the maritime industry, ports in the Puget
Sound region, and nongovernmental organizations;
and
‘‘(5) evaluates the progress, performance, and im-
plementation of guidance and training procedures for
Puget Sound Vessel Traffic Service personnel, as re-
quired under subsection (f).’’
[For definition of ‘‘Secretary’’ as used in section 11304
of Pub. L. 117–263, set out above, see section 11002 of div.
K of Pub. L. 117–263, set out as a note under section 106
of Title 14, Coast Guard.]
[For definitions of terms as used in section 11304 of
Pub. L. 117–263, set out above, see section 11301 of div.
K of Pub. L. 117–263, set out as a note below.]
DEFINITIONS
For definition of ‘‘Secretary’’ as used in this section,
see section 11002 of div. K of Pub. L. 117–263, set out as
a note under section 106 of Title 14, Coast Guard.
Pub. L. 117–263, div. K, title CXIII, § 11301, Dec. 23,
2022, 136 Stat. 4069, provided that: ‘‘In this subtitle [sub-
title A (§§ 11301–11305) of title CXIII of div. K of Pub. L.
117–263, enacting this section and sections 1391 and 1392
of this title and provisions set out as a note under this
section]:
‘‘(1) APPROPRIATE CONGRESSIONAL COMMITTEES.—The
term ‘appropriate congressional committees’ means—
‘‘(A) the Committee on Commerce, Science, and
Transportation of the Senate; and
‘‘(B) the Committees on Transportation and In-
frastructure and Natural Resources of the House of
Representatives.
‘‘(2) CORE FORAGING HABITATS.—The term ‘core for-
aging habitats’ means areas—
‘‘(A) with biological and physical oceanographic
features that aggregate Calanus finmarchicus; and
‘‘(B) where North Atlantic right whales foraging
aggregations have been well documented.
‘‘(3) EXCLUSIVE
ECONOMIC
ZONE.—The term ‘exclu-
sive economic zone’ has the meaning given that term
in section 107 of title 46, United States Code.
‘‘(4) INSTITUTION OF HIGHER EDUCATION.—The term
‘institution of higher education’ has the meaning
given that term in section 101(a) of the Higher Edu-
cation Act of 1965 (20 U.S.C. 1001(a)).
‘‘(5) LARGE
CETACEAN.—The term ‘large cetacean’
means all endangered or threatened species within—
‘‘(A) the suborder Mysticeti;
‘‘(B) the genera Physeter; or
‘‘(C) the genera Orcinus.
‘‘(6) NEAR
REAL-TIME.—The term ‘near real-time’,
with respect to monitoring of whales, means that vis-
ual, acoustic, or other detections of whales are proc-
essed, transmitted, and reported as close to the time
of detection as is technically feasible.
‘‘(7) NONPROFIT ORGANIZATION.—The term ‘nonprofit
organization’ means an organization that is described
in section 501(c) of the Internal Revenue Code of 1986
[26 U.S.C. 501(c)] and exempt from tax under section
501(a) of such Code [26 U.S.C. 501(a)].
‘‘(8) PUGET SOUND REGION.—The term ‘Puget Sound
region’ means the Vessel Traffic Service Puget Sound
area described in section 161.55 of title 33, Code of
Federal Regulations (as of the date of enactment of
this Act [Dec. 23, 2022]).
‘‘(9) TRIBAL GOVERNMENT.—The term ‘Tribal govern-
ment’ means the recognized governing body of any
Indian or Alaska Native Tribe, band, nation, pueblo,
village, community, component band, or component
reservation, individually identified (including par-
enthetically) in the list published most recently as of
the date of enactment of this Act pursuant to section
104 of the Federally Recognized Indian Tribe List Act
of 1994 (25 U.S.C. 5131).
‘‘(10) UNDER
SECRETARY.—The term ‘Under Sec-
retary’ means the Under Secretary of Commerce for
Oceans and Atmosphere.’’
§ 1391. Near real-time monitoring and mitigation
program for large cetaceans
(a) Establishment
The Under Secretary, in coordination with the
heads of other relevant Federal agencies, shall
design and deploy a cost-effective, efficient, and
results-oriented near real-time monitoring and
mitigation program (referred to in this section
as the ‘‘Program’’) for threatened or endangered
cetaceans.
(b) Purpose
The purpose of the Program shall be to reduce
the risk to large cetaceans posed by vessel colli-
sions and to minimize other impacts on large
cetaceans through the use of near real-time lo-
cation monitoring and location information.
(c) Requirements
The Program shall—
(1) prioritize species of large cetaceans for
which impacts from vessel collisions are of
particular concern;
(2) prioritize areas where such impacts are of
particular concern;
(3) be capable of detecting and alerting
ocean users and enforcement agencies of the
probable location of large cetaceans on an ac-
tionable real-time basis, including through
real-time data whenever possible;
(4) inform sector-specific mitigation proto-
cols to effectively reduce takes (as defined in
section 216.3 of title 50, Code of Federal Regu-
lations, or successor regulations) of large
cetaceans;
(5) integrate technology improvements; and
(6) be informed by technologies, monitoring
methods, and mitigation protocols developed
under the pilot project required under sub-
section (d).
(d) Pilot project
(1) Establishment
In carrying out the Program, the Under Sec-
retary shall first establish a pilot monitoring
and mitigation project (referred to in this sec-
tion as the ‘‘pilot project’’) for North Atlantic
right whales for the purposes of informing the
Program.
(2) Requirements
In designing and deploying the pilot project,
the Under Secretary, in coordination with the
Page 1819
TITLE 16—CONSERVATION
§ 1391
heads of other relevant Federal agencies,
shall, using the best available scientific infor-
mation, identify and ensure coverage of—
(A) core foraging habitats; and
(B) important feeding, breeding, calving,
rearing, or migratory habitats of North At-
lantic right whales that co-occur with areas
of high risk of mortality or serious injury of
such whales from vessels, vessel strikes, or
disturbance.
(3) Components
Not later than 3 years after December 23,
2022, the Under Secretary, in consultation
with relevant Federal agencies and Tribal gov-
ernments, and with input from affected stake-
holders, shall design and deploy a near real-
time monitoring system for North Atlantic
right whales that—
(A) comprises the best available detection
power, spatial coverage, and survey effort to
detect and localize North Atlantic right
whales within habitats described in para-
graph (2);
(B) is capable of detecting North Atlantic
right whales, including visually and acous-
tically;
(C) uses dynamic habitat suitability mod-
els to inform the likelihood of North Atlan-
tic right whale occurrence habitats de-
scribed in paragraph (2) at any given time;
(D) coordinates with the Integrated Ocean
Observing System of the National Oceanic
and Atmospheric Administration and Re-
gional Ocean Partnerships to leverage moni-
toring assets;
(E) integrates historical data;
(F) integrates new near real-time moni-
toring methods and technologies as such
methods and technologies become available;
(G) accurately verifies and rapidly commu-
nicates detection data to appropriate ocean
users;
(H) creates standards for contributing, and
allows ocean users to contribute, data to the
monitoring system using comparable near
real-time monitoring methods and tech-
nologies;
(I) communicates the risks of injury to
large cetaceans to ocean users in a manner
that is most likely to result in informed de-
cision-making regarding the mitigation of
those risks; and
(J) minimizes additional stressors to large
cetaceans as a result of the information
available to ocean users.
(4) Reports
(A) Preliminary report
(i) In general
Not later than 2 years after December 23,
2022, the Under Secretary shall submit to
the Committee on Commerce, Science, and
Transportation of the Senate and the Com-
mittee on Natural Resources of the House
of Representatives, and make available to
the public, a preliminary report on the
pilot project.
(ii) Elements
The report required under clause (i) shall
include the following:
(I) A description of the monitoring
methods
and
technology
in
use
or
planned for deployment under the pilot
project.
(II) An analysis of the efficacy of the
methods
and
technology
in
use
or
planned for deployment for detecting
North Atlantic right whales.
(III) An assessment of the manner in
which the monitoring system designed
and deployed under this subsection is di-
rectly informing and improving the man-
agement, health, and survival of North
Atlantic right whales.
(IV) A prioritized identification of
technology or research gaps.
(V) A plan to communicate the risks of
injury to large cetaceans to ocean users
in a manner that is most likely to result
in informed decision making regarding
the mitigation of such risks.
(VI) Any other information on the po-
tential benefits and efficacy of the pilot
project the Under Secretary considers
appropriate.
(B) Final report
(i) In general
Not later than 6 years after December 23,
2022, the Under Secretary, in coordination
with the heads of other relevant Federal
agencies, shall submit to the Committee
on Commerce, Science, and Transportation
of the Senate and the Committee on Nat-
ural Resources of the House of Representa-
tives, and make available to the public, a
final report on the pilot project.
(ii) Elements
The report required under clause (i)
shall—
(I) address the preliminary report re-
quired under subparagraph (A); and
(II) include—
(aa) an assessment of the benefits
and efficacy of the pilot project;
(bb) a strategic plan to expand the
pilot project to provide near real-time
monitoring and mitigation measures—
(AA) to additional large cetaceans
of concern for which such measures
would reduce risk of serious injury or
death; and
(BB) in important feeding, breed-
ing, calving, rearing, or migratory
habitats of large cetaceans that co-
occur with areas of high risk of mor-
tality or serious injury from vessel
strikes or disturbance;
(cc) a budget and description of funds
necessary to carry out such plan;
(dd) a prioritized plan for acquisi-
tion, deployment, and maintenance of
monitoring technologies; and
(ee) the locations or species to which
such plan would apply.
(e) Mitigation protocols
The Under Secretary, in consultation with the
Secretary, the Secretary of Defense, the Sec-
retary of Transportation, and the Secretary of
Page 1820
TITLE 16—CONSERVATION
§ 1392
the Interior, and with input from affected stake-
holders, shall develop and deploy mitigation
protocols that make use of any monitoring sys-
tem designed and deployed under this section to
direct sector-specific mitigation measures that
avoid and significantly reduce risk of serious in-
jury and mortality to North Atlantic right
whales.
(f) Access to data
The Under Secretary shall provide access to
data generated by any monitoring system de-
signed and deployed under this section for pur-
poses of scientific research and evaluation and
public
awareness
and
education,
including
through the Right Whale Sighting Advisory Sys-
tem of the National Oceanic and Atmospheric
Administration and WhaleMap or other suc-
cessor public website portals, subject to review
for national security considerations.
(g) Additional authority
The Under Secretary may enter into and per-
form such contracts, leases, grants, or coopera-
tive agreements as may be necessary to carry
out this section on such terms as the Under Sec-
retary considers appropriate, consistent with
the Federal Acquisition Regulation.
(h) Savings clause
An activity may not be carried out under this
section if the Secretary of Defense, in consulta-
tion with the Under Secretary, determines that
the activity would negatively impact the de-
fense readiness or the national security of the
United States.
(i) Funding
From funds otherwise appropriated to the
Under Secretary $5,000,000 is authorized to sup-
port development, deployment, application, and
ongoing maintenance of the Program and to
otherwise carry out this section for each of fis-
cal years 2023 through 2027.
(Pub. L. 117–263, div. K, title CXIII, § 11303, Dec.
23, 2022, 136 Stat. 4072.)
Editorial Notes
CODIFICATION
Section was enacted as part of the Don Young Coast
Guard Authorization Act of 2022 and also as part of the
James M. Inhofe National Defense Authorization Act
for Fiscal Year 2023, and not as part of the Marine
Mammal Protection Act of 1972 which comprises this
chapter.
Statutory Notes and Related Subsidiaries
DEFINITIONS
For definition of ‘‘Secretary’’ as used in this section,
see section 11002 of div. K of Pub. L. 117–263, set out as
a note under section 106 of Title 14, Coast Guard.
For definitions of terms used in this section, see sec-
tion 11301 of div. K of Pub. L. 117–263, set out as a note
under section 1390 of this title.
§ 1392. Monitoring ocean soundscapes
(a) In general
The Under Secretary shall maintain and ex-
pand an ocean soundscape development program
to—
(1) award grants to expand the deployment
of Federal and non-Federal observing and data
management systems capable of collecting
measurements of underwater sound for pur-
poses of monitoring and analyzing baselines
and trends in the underwater soundscape to
protect and manage marine life;
(2) continue to develop and apply standard-
ized forms of measurements to assess sounds
produced by marine animals, physical proc-
esses, and anthropogenic activities; and
(3) after coordinating with the Secretary of
Defense, coordinate and make accessible to
the public the datasets, modeling and anal-
ysis, and user-driven products and tools result-
ing from observations of underwater sound
funded through grants awarded under para-
graph (1).
(b) Coordination
The program described in subsection (a)
shall—
(1) include the Ocean Noise Reference Sta-
tion Network of the National Oceanic and At-
mospheric Administration and the National
Park Service;
(2) use and coordinate with the Integrated
Ocean Observing System; and
(3) coordinate with the Regional Ocean Part-
nerships and the Director of the United States
Fish and Wildlife Service, as appropriate.
(c) Priority
In awarding grants under subsection (a), the
Under Secretary shall consider the geographic
diversity of the recipients of such grants.
(d) Savings clause
An activity may not be carried out under this
section if the Secretary of Defense, in consulta-
tion with the Under Secretary, determines that
the activity would negatively impact the de-
fense readiness or the national security of the
United States.
(e) Funding
From funds otherwise appropriated to the
Under Secretary, $1,500,000 is authorized for each
of fiscal years 2023 through 2028 to carry out this
section.
(Pub. L. 117–263, div. K, title CXIII, § 11305, Dec.
23, 2022, 136 Stat. 4077.)
Editorial Notes
CODIFICATION
Section was enacted as part of the Don Young Coast
Guard Authorization Act of 2022 and also as part of the
James M. Inhofe National Defense Authorization Act
for Fiscal Year 2023, and not as part of the Marine
Mammal Protection Act of 1972 which comprises this
chapter.
Statutory Notes and Related Subsidiaries
DEFINITIONS
For definitions of terms used in this section, see sec-
tion 11301 of div. K of Pub. L. 117–263, set out as a note
under section 1390 of this title.
§ 1393. Conservation and mitigation assistance
(a) Assistance
(1) In general
Not later than 180 days after December 29,
2022, the Secretary of Commerce, acting
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Establishment** The Under Secretary, in coordination with the heads of other relevant Federal agencies, shall design and deploy a cost-effective, efficient, and results-oriented near real-time monitoring and mitigation program (referred to in this section as the “Program”) for threatened or endangered cetaceans.
**(b) Purpose** The purpose of the Program shall be to reduce the risk to large cetaceans posed by vessel collisions and to minimize other impacts on large cetaceans through the use of near real-time location monitoring and location information.
**(c) Requirements** The Program shall—
(1) prioritize species of large cetaceans for which impacts from vessel collisions are of particular concern;
(2) prioritize areas where such impacts are of particular concern;
(3) be capable of detecting and alerting ocean users and enforcement agencies of the probable location of large cetaceans on an actionable real-time basis, including through real-time data whenever possible;
(4) inform sector-specific mitigation protocols to effectively reduce takes (as defined in section 216.3 of title 50, Code of Federal Regulations, or successor regulations) of large cetaceans;
(5) integrate technology improvements; and
(6) be informed by technologies, monitoring methods, and mitigation protocols developed under the pilot project required under subsection (d).
**(d) Pilot project**
(1) **Establishment** — In carrying out the Program, the Under Secretary shall first establish a pilot monitoring and mitigation project (referred to in this section as the “pilot project”) for North Atlantic right whales for the purposes of informing the Program.
(2) **Requirements** — In designing and deploying the pilot project, the Under Secretary, in coordination with the heads of other re
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Institution of higher education** For purposes of this chapter, other than subchapter IV, the term “institution of higher education” means an educational institution in any State that—
(1) admits as regular students only persons having a certificate of graduation from a school providing secondary education, or the recognized equivalent of such a certificate, or persons who meet the requirements of [section 1091(d) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title20-section1091/d&num=0&edition=prelim);
(2) is legally authorized within such State to provide a program of education beyond secondary education;
(3) provides an educational program for which the institution awards a bachelor’s degree or provides not less than a 2-year program that is acceptable for full credit toward such a degree, or awards a degree that is acceptable for admission to a graduate or professional degree program, subject to review and approval by the Secretary;
(4) is a public or other nonprofit institution; and
(5) is accredited by a nationally recognized accrediting agency or association, or if not so accredited, is an institution that has been granted preaccreditation status by such an agency or association that has been recognized by the Secretary for the granting of preaccreditation status, and the Secretary has determined that there is satisfactory assurance that the institution will meet the accreditation standards of such an agency or association within a reasonable time.
**(b) Additional institutions included** For purposes of this chapter, other than subchapter IV, the term “institution of higher education” also includes—
(1) any school that provides not less than a 1-year program of training to prepare students for gainful employment in a re
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Federal law — U.S. Code and appendices · legal_authorities
Page 185
TITLE 20—EDUCATION
§ 1001
PART A—DEFINITIONS
§ 1001. General definition of institution of higher
education
(a) Institution of higher education
For purposes of this chapter, other than sub-
chapter IV, the term ‘‘institution of higher edu-
cation’’ means an educational institution in any
State that—
(1) admits as regular students only persons
having a certificate of graduation from a
school providing secondary education, or the
recognized equivalent of such a certificate, or
persons who meet the requirements of section
1091(d) of this title;
(2) is legally authorized within such State to
provide a program of education beyond sec-
ondary education;
(3) provides an educational program for
which the institution awards a bachelor’s de-
gree or provides not less than a 2-year pro-
gram that is acceptable for full credit toward
such a degree, or awards a degree that is ac-
ceptable for admission to a graduate or profes-
sional degree program, subject to review and
approval by the Secretary;
(4) is a public or other nonprofit institution;
and
(5) is accredited by a nationally recognized
accrediting agency or association, or if not so
accredited, is an institution that has been
granted preaccreditation status by such an
agency or association that has been recognized
by
the
Secretary
for
the
granting
of
preaccreditation status, and the Secretary has
determined that there is satisfactory assur-
ance that the institution will meet the accred-
itation standards of such an agency or associa-
tion within a reasonable time.
(b) Additional institutions included
For purposes of this chapter, other than sub-
chapter IV, the term ‘‘institution of higher edu-
cation’’ also includes—
(1) any school that provides not less than a
1-year program of tr
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Publication of list** The Secretary shall publish in the Federal Register a list of all Indian tribes which the Secretary recognizes to be eligible for the special programs and services provided by the United States to Indians because of their status as Indians.
**(b) Frequency of publication** The list shall be published within 60 days of November 2, 1994, and annually on or before every January 30 thereafter.
Source: Supplied U.S. Code snapshot — release unconfirmed · 25 U.S.C. § 5131
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Federal law — U.S. Code and appendices · legal_authorities
Page 702
TITLE 25—INDIANS
§ 5130
1 See References in Text note below.
(June 18, 1934, ch. 576, § 19, 48 Stat. 988.)
Editorial Notes
REFERENCES IN TEXT
This Act, referred to in text, is act June 18, 1934, ch.
576, 48 Stat. 984, popularly known as the Indian Reorga-
nization Act, which is classified generally to this chap-
ter. For complete classification of this Act to the Code,
see Short Title note set out under section 5101 of this
title and Tables.
CODIFICATION
Section was formerly classified to section 479 of this
title prior to editorial reclassification and renumbering
as this section.
Executive Documents
ADMISSION OF ALASKA AS STATE
Admission of Alaska into the Union was accom-
plished Jan. 3, 1959, on issuance of Proc. No. 3269, Jan.
3, 1959, 24 F.R. 81, 73 Stat. c16, as required by sections
1 and 8(c) of Pub. L. 85–508, July 7, 1958, 72 Stat. 339, set
out as notes preceding section 21 of Title 48, Territories
and Insular Possessions.
§ 5130. Definitions
For the purposes of this title: 1
(1) The term ‘‘Secretary’’ means the Sec-
retary of the Interior.
(2) The term ‘‘Indian tribe’’ means any In-
dian or Alaska Native tribe, band, nation,
pueblo, village or community that the Sec-
retary of the Interior acknowledges to exist as
an Indian tribe.
(3) The term ‘‘list’’ means the list of recog-
nized tribes published by the Secretary pursu-
ant to section 5131 of this title.
(Pub. L. 103–454, title I, § 102, Nov. 2, 1994, 108
Stat. 4791.)
Editorial Notes
REFERENCES IN TEXT
This title, referred to in introductory provisions, is
title I of Pub. L. 103–454, Nov. 2, 1994, 108 Stat. 4791,
which enacted this section, section 5131 of this title,
and provisions set out as a note below. For complete
classification of this title to the Code, see S
Source: Supplied 2024 U.S. Code historical extraction · 25 U.S.C. § 5131
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Exemption from taxation** An organization described in subsection (c) or (d) or section 401(a) shall be exempt from taxation under this subtitle unless such exemption is denied under section 502 or 503.
**(b) Tax on unrelated business income and certain other activities** An organization exempt from taxation under subsection (a) shall be subject to tax to the extent provided in parts II, III, and VI of this subchapter, but (notwithstanding parts II, III, and VI of this subchapter) shall be considered an organization exempt from income taxes for the purpose of any law which refers to organizations exempt from income taxes.
**(c) List of exempt organizations** The following organizations are referred to in subsection (a):
(1) Any corporation organized under Act of Congress which is an instrumentality of the United States but only if such corporation—
(A) is exempt from Federal income taxes—
(i) under such Act as amended and supplemented before July 18, 1984, or
(ii) under this title without regard to any provision of law which is not contained in this title and which is not contained in a revenue Act, or
(B) is described in subsection (l).
(2) Corporations organized for the exclusive purpose of holding title to property, collecting income therefrom, and turning over the entire amount thereof, less expenses, to an organization which itself is exempt under this section. Rules similar to the rules of subparagraph (G) of paragraph (25) shall apply for purposes of this paragraph.
(3) Corporations, and any community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to foster national or international amateur sports competition (but only
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 501
Stored review status: release_metadata_unconfirmed. The source passage cites 26 U.S.C. § 501. This identifies an authority to review, not proof of applicability.
Federal law — U.S. Code and appendices · legal_authorities
Page 1660
TITLE 26—INTERNAL REVENUE CODE
§ 501
1 So in original. Probably should be ‘‘Certain savings entities.’’
and 1171–1177] or title XVIII [§§ 1800–1899A] of Pub. L.
99–514 require an amendment to any plan, such plan
amendment shall not be required to be made before the
first plan year beginning on or after Jan. 1, 1989, see
section 1140 of Pub. L. 99–514, as amended, set out as a
note under section 401 of this title.
TREATMENT OF TRANSFERS OF LAND BETWEEN
RELATED PARTIES
Pub. L. 99–514, title XVIII, § 1803(a)(9), Oct. 22, 1986, 100
Stat. 2794, provided that: ‘‘In the case of any sale or ex-
change before July 1, 1985, to which section 483(f) of the
Internal Revenue Code of 1954 [now 1986] (as in effect on
the day before the date of the enactment of Public Law
99–121 [Oct. 11, 1985]) applies, such section shall be
treated as providing that the discount rate to be used
for purposes of section 483(c)(1) of such Code shall be 6
percent, compounded semiannually.’’
TRANSITIONAL RULE FOR PURPOSES OF IMPUTED
INTEREST RULES
Provisions, respecting treatment of debt instruments
received in exchange for property, relating to special
rules for sales after Dec. 31, 1984, and before July 1, 1985,
general rule for assumptions of loans, exception for as-
sumptions of loans made on or before Oct. 15, 1984, and
exception for assumptions of loans with respect to cer-
tain property, see section 44(b)(4)–(7) of Pub. L. 98–369,
as amended, set out as an Effective Date note under
section 1271 of this title.
Subchapter F—Exempt Organizations
Part
I.
General rule.
II.
Private foundations.
III.
Taxation of business income of certain ex-
empt organizations.
IV.
Farmers’ cooperatives.
V.
Shipowners’ protection and indemnity asso-
ciations.
VI.
Political org
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 501
Stored review status: historical_2024_not_currentness_verified. The source passage cites 26 U.S.C. § 501. This identifies an authority to review, not proof of applicability.