Statute · United States Code
22 U.S.C. § 3307 — Exemption from taxation
22 U.S.C. § 3307
- Type
- Statute
- Source
- United States Code
- Jurisdiction
- Federal
- Date
- 2026-10-22
(a) United States, State, or local taxes The Institute, its property, and its income are exempt from all taxation now or hereafter imposed by the United States (except to the extent that section 3310(a)(3) of this title requires the imposition of taxes imposed under chapter 21 of title 26, relating to the Federal Insurance Contributions Act) or by any State or local taxing authority of the United States. (b) Charitable contributions; transfers for public, charitable, and religious uses; charitable and similar gifts For purposes of title 26, the Institute shall be treated as an organization described in sections 170(b)(1)(A), 170(c), 2055(a), 2106(a)(2)(A), 2522(a), and 2522(b) of title 26.
Citator
22 U.S.C. § 3307 — Exemption from taxation is in force in the current edition of the Code, and nothing recorded condemns it.
(a) United States, State, or local taxes The Institute, its property, and its income are exempt from all taxation now or hereafter imposed by the United States (except to the extent that section 3310(a)(3) of this title requires the imposition of taxes imposed under chapter 21 of title 26, relating to the Federal Insurance Contributions Act) or by any State or local taxing authority of the United States. (b) Charitable contributions; transfers for public, charitable, and religious uses; charitable and similar gifts For purposes of title 26, the Institute shall be treated as an organization described in sections 170(b)(1)(A), 170(c), 2055(a), 2106(a)(2)(A), 2522(a), and 2522(b) of title 26.