16 CFR § 802.40
Exempt formation of corporations or unincorporated entities
February 12, 2021
The formation of an entity is exempt from the requirements of the Act if the entity will be not-for-profit within the meaning of sections 501(c)(1)-(4), (6)-(15), (17)-(20) or (d) of the Internal Revenue Code.
[70 FR 11514, Mar. 8, 2005]
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