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43 U.S.C. § 390rr — Central Arizona Project
Federal law — U.S. Code and appendices · legal_authorities
Page 125
TITLE 43—PUBLIC LANDS
§ 390vv
§ 390rr. Central Arizona Project
Lands receiving irrigation water pursuant to a
contract with the Secretary as authorized under
title III of the Colorado River Basin Project Act
(82 Stat. 887; 43 U.S.C. 1521 et seq.) which are
placed under recordable contract shall be eligi-
ble to receive irrigation water upon terms and
conditions related to pricing established by the
Secretary pursuant to Federal reclamation law
in effect immediately prior to October 12, 1982,
for a period of time not to exceed ten years from
the date such lands are capable of being served
with irrigation water, as determined by the Sec-
retary.
(Pub. L. 97–293, title II, § 218, Oct. 12, 1982, 96
Stat. 1271.)
Editorial Notes
REFERENCES IN TEXT
The Colorado River Basin Project Act, referred to in
text, is Pub. L. 90–537, Sept. 30, 1968, 82 Stat. 885. Title
III of the Colorado River Basin Project Act is classified
generally to subchapter III (§ 1521 et seq.) of chapter 32
of this title. For complete classification of this Act to
the Code, see Short Title note set out under section
1501 of this title and Tables.
Federal reclamation law, referred to in text, is de-
fined in section 390aa of this title.
§ 390ss. Religious or charitable organizations
An individual religious or charitable entity or
organization (including but not limited to a con-
gregation, 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 treat-
ed as an individual under the provisions of this
subchapter regardless of such entity or organi-
zation’s affiliation with a central organization
or its subjug
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Page 125
TITLE 43—PUBLIC LANDS
§ 390vv
§ 390rr. Central Arizona Project
Lands receiving irrigation water pursuant to a
contract with the Secretary as authorized under
title III of the Colorado River Basin Project Act
(82 Stat. 887; 43 U.S.C. 1521 et seq.) which are
placed under recordable contract shall be eligi-
ble to receive irrigation water upon terms and
conditions related to pricing established by the
Secretary pursuant to Federal reclamation law
in effect immediately prior to October 12, 1982,
for a period of time not to exceed ten years from
the date such lands are capable of being served
with irrigation water, as determined by the Sec-
retary.
(Pub. L. 97–293, title II, § 218, Oct. 12, 1982, 96
Stat. 1271.)
Editorial Notes
REFERENCES IN TEXT
The Colorado River Basin Project Act, referred to in
text, is Pub. L. 90–537, Sept. 30, 1968, 82 Stat. 885. Title
III of the Colorado River Basin Project Act is classified
generally to subchapter III (§ 1521 et seq.) of chapter 32
of this title. For complete classification of this Act to
the Code, see Short Title note set out under section
1501 of this title and Tables.
Federal reclamation law, referred to in text, is de-
fined in section 390aa of this title.
§ 390ss. Religious or charitable organizations
An individual religious or charitable entity or
organization (including but not limited to a con-
gregation, 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 treat-
ed as an individual under the provisions of this
subchapter regardless of such entity or organi-
zation’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 reli-
gious 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, § 219, Oct. 12, 1982, 96
Stat. 1271; Pub. L. 99–514, § 2, Oct. 22, 1986, 100
Stat. 2095.)
Editorial Notes
AMENDMENTS
1986—Pub. L. 99–514 substituted ‘‘Internal Revenue
Code of 1986’’ for ‘‘Internal Revenue Code of 1954’’.
§ 390tt. Contract required
Irrigation water temporarily made available
from reclamation facilities in excess of ordinary
quantities not otherwise storable for project
purposes or at times when such irrigation water
would not have been available without the oper-
ations of those facilities, may be used for irriga-
tion, municipal, or industrial purposes only to
the extent covered by a contract requiring pay-
ment for the use of such irrigation water, exe-
cuted in accordance with the Reclamation
Project Act of 1939 [43 U.S.C. 485 et seq.], or
other applicable provisions of Federal reclama-
tion law.
(Pub. L. 97–293, title II, § 220, Oct. 12, 1982, 96
Stat. 1271.)
Editorial Notes
REFERENCES IN TEXT
The Reclamation Project Act of 1939, referred to in
text, is act Aug. 4, 1939, ch. 418, 53 Stat. 1187, which is
classified principally to subchapter X (§ 485 et seq.) of
this chapter. For complete classification of this Act to
the Code, see section 485k of this title and Tables.
Federal reclamation law, referred to in text, is de-
fined in section 390aa of this title.
§ 390uu. Waiver of sovereign immunity
Consent is given to join the United States as
a necessary party defendant in any suit to adju-
dicate, confirm, validate, or decree the contrac-
tual rights of a contracting entity and the
United States regarding any contract executed
pursuant to Federal reclamation law. The
United States, when a party to any suit, shall be
deemed to have waived any right to plead that
it is not amenable thereto by reason of its sov-
ereignty, and shall be subject to judgments, or-
ders, and decrees of the court having jurisdic-
tion, and may obtain review thereof, in the same
manner and to the same extent as a private indi-
vidual under like circumstances. Any suit pur-
suant to this section may be brought in any
United States district court in the State in
which the land involved is situated.
(Pub. L. 97–293, title II, § 221, Oct. 12, 1982, 96
Stat. 1271.)
Editorial Notes
REFERENCES IN TEXT
Federal reclamation law, referred to in text, is de-
fined in section 390aa of this title.
§ 390vv. Excess crop restrictions
(a) Report to Congress on production of surplus
crops on acreage served by irrigation water
Within one year of October 12, 1982, the Sec-
retary of Agriculture, with the cooperation of
the Secretary of the Interior, shall transmit to
the Congress a report on the production of sur-
plus crops on acreage served by irrigation water.
The report shall include—
(1) data delineating the production of sur-
plus crops on lands served by irrigation water;
(2) the percentage of participation of farms
served by irrigation water in set-aside pro-
grams, by acreage, crop, and State;
(3) the feasibility and appropriateness of re-
quiring the participation in acreage set-aside
programs of farms served by irrigation water
and the costs of such a requirement; and
(4) any recommendations concerning how to
coordinate national reclamation policy with
agriculture policy to help alleviate recurring
Cross-references
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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
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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
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Construction and operation; Hayden-Rhodes Aqueduct and pumping plants; Orme Dam and Reservoir; Buttes Dam and Reservoir; Hooker Dam and Reservoir; Charleston Dam and Reservoir; Tucson aqueducts and pumping plants; Fannin-McFarland Aqueduct; related and appurtenant works** For the purposes of furnishing irrigation water and municipal water supplies to the water-deficient areas of Arizona and western New Mexico through direct diversion or exchange of water, control of floods, conservation and development of fish and wildlife resources, enhancement of recreation opportunities, and for other purposes, the Secretary shall construct, operate, and maintain the Central Arizona Project, consisting of the following principal works: (1) a system of main conduits and canals, including a main canal and pumping plants (Hayden-Rhodes Aqueduct and pumping plants), for diverting and carrying water from Lake Havasu to Orme Dam or suitable alternative, which system may have a capacity of 3,000 cubic feet per second or whatever lesser capacity is found to be feasible: Provided, That any capacity in the Hayden-Rhodes Aqueduct in excess of 2,500 cubic feet per second shall be utilized for the conveyance of Colorado River water only when Lake Powell is full or releases of water are made from Lake Powell to prevent the reservoir from exceeding elevation 3,700 feet above mean sea level or when releases are made pursuant to the proviso in [section 1552(a)(3) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title43-section1552/a/3&num=0&edition=prelim): Provided further, That the costs of providing any capacity in excess of 2,500 cubic feet per second shall be repaid by those funds available to Arizona pursuant to the provision of [section 1543(f) of this title](h
Source: Supplied U.S. Code snapshot — release unconfirmed · 43 U.S.C. § 1521
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Federal law — U.S. Code and appendices · legal_authorities
Page 400
TITLE 43—PUBLIC LANDS
§ 1512
sources of the western United States authorized
by the Colorado River Basin Project Act [43
U.S.C. 1501 et seq.].
(Pub. L. 91–611, title II, § 203, Dec. 31, 1970, 84
Stat. 1828.)
Editorial Notes
REFERENCES IN TEXT
The Colorado River Basin Project Act, referred to in
text, is Pub. L. 90–537, Sept. 30, 1968, 82 Stat. 885, which
is classified principally to this chapter. For complete
classification of this Act to the Code, see Short Title
note set out under section 1501 of this title and Tables.
CODIFICATION
Section was not enacted as part of the Colorado River
Basin Project Act which comprises this chapter.
§ 1512. Mexican Water Treaty
The Congress declares that the satisfaction of
the requirements of the Mexican Water Treaty
from the Colorado River constitutes a national
obligation which shall be the first obligation of
any water augmentation project planned pursu-
ant to section 1511 of this title and authorized
by the Congress. Accordingly, the States of the
Upper Division (Colorado, New Mexico, Utah,
and Wyoming) and the States of the Lower Divi-
sion (Arizona, California, and Nevada) shall be
relieved from all obligations which may have
been imposed upon them by article III(c) of the
Colorado River Compact so long as the Sec-
retary shall determine and proclaim that means
are available and in operation which augment
the water supply of the Colorado River system
in such quantity as to satisfy the requirements
of the Mexican Water Treaty together with any
losses of water associated with the performance
of that treaty: Provided, That the satisfaction of
the requirements of the Mexican Water Treaty
(Treaty Series 994, 59 Stat. 1219), shall be from
the waters of the Colorado River pursuant to the
tre
Source: Supplied 2024 U.S. Code historical extraction · 43 U.S.C. § 1521
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Federal law — U.S. Code and appendices · legal_authorities
Lands receiving irrigation water pursuant to a contract with the Secretary as authorized under title III of the Colorado River Basin Project Act (82 Stat. 887; [43 U.S.C. 1521](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title43-section1521&num=0&edition=prelim) et seq.) which are placed under recordable contract shall be eligible to receive irrigation water upon terms and conditions related to pricing established by the Secretary pursuant to Federal reclamation law in effect immediately prior to October 12, 1982, for a period of time not to exceed ten years from the date such lands are capable of being served with irrigation water, as determined by the Secretary.
Source: Supplied U.S. Code snapshot — release unconfirmed · 43 U.S.C. § 390rr
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Federal law — U.S. Code and appendices · legal_authorities
For the purpose of providing for United States reclamation projects a feasible and comprehensive plan for an economical and equitable treatment of repayment problems and for variable payments of construction charges which can be met regularly and fully from year to year during periods of decline in agricultural income and unsatisfactory conditions of agriculture as well as during periods of prosperity and good prices for agricultural products, and which will protect adequately the financial interest of the United States in said projects, obligations to pay construction charges may be revised or undertaken pursuant to the provisions of this subchapter.
Source: Supplied U.S. Code snapshot — release unconfirmed · 43 U.S.C. § 485
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Federal law — U.S. Code and appendices · legal_authorities
Page 161
TITLE 43—PUBLIC LANDS
§ 485
entry of any such persons so filing such notice of
acceptance shall be subject to all the provisions
of such sections.
(Aug. 13, 1914, ch. 247, §§ 2, 14, 38 Stat. 687, 690;
July 26, 1916, ch. 257, 39 Stat. 390.)
Editorial Notes
REFERENCES IN TEXT
The reclamation law, referred to in text, is defined in
section 472 of this title.
§ 476. Repealed. Dec. 16, 1930, ch. 14, § 1, 46 Stat.
1029
Section, act June 17, 1902, ch. 1093, § 5, 32 Stat. 389,
provided for payment of construction charges to reg-
ister and receiver of local land office.
§ 477. Association or irrigation district as fiscal
agent of Government
The Secretary of the Interior is authorized, in
his discretion, to designate and appoint, under
such rules and regulations as he may prescribe,
the legally organized water-users’ association or
irrigation
district,
under
any
reclamation
project, as the fiscal agent of the United States
to collect the annual payments on the construc-
tion charge of the project and the annual
charges for operation and maintenance and all
penalties: Provided, That no water-right appli-
cant or entryman shall be entitled to credit for
any payment thus made until the same shall
have been paid over to an officer designated by
the Secretary of the Interior to receive the
same.
(Aug. 13, 1914, ch. 247, § 7, 38 Stat. 688.)
§ 478. Pecuniary penalty for nonpayment of in-
stallments of construction charges
If any water-right applicant or entryman shall
have, prior to December 5, 1924, failed to pay any
installment of his construction charges when
due, there shall be added to the amount unpaid
a penalty of 1 per centum thereof, and there
shall be added a like penalty of 1 per centum of
the amount unpaid on the first day of ea
Source: Supplied 2024 U.S. Code historical extraction · 43 U.S.C. § 485
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