1. Regulations
  2. title 22
  3. chapter I
  4. part 96
  5. subpart F
  6. subjgrp 20
  7. § 96.31

View all text of Subjgrp 20 [§ 96.30 - § 96.32]

§ 96.31 - Corporate structure.

(a) The agency qualifies for nonprofit tax treatment under section 501(c)(3) of the Internal Revenue Code of 1986, as amended, or qualifies for nonprofit status under the laws of any State.

(b) The person is an individual or is a for-profit entity organized as a corporation, company, association, firm, partnership, society, or joint stock company, or other legal entity under the laws of any State.

[71 FR 8131, Feb. 15, 2006, as amended at 79 FR 40634, July 14, 2014]

AUTHORITY: The Convention on Protection of Children and Co-operation in Respect of Intercountry Adoption (done at the Hague, May 29, 1993), S. Treaty Doc. 105-51 (1998), 1870 U.N.T.S. 167 (Reg. No. 31922 (1993)); The Intercountry Adoption Act of 2000, 42 U.S.C. 14901-14954; The Intercountry Adoption Universal Accreditation Act of 2012, Pub. L. 112-276, 42 U.S.C. 14925.

SOURCE: 71 FR 8131, Feb. 15, 2006, unless otherwise noted.

CITE AS: 22 CFR 96.31