---identifier: "/us/cfr/t22/s96.31"source: "ecfr"legal_status: "authoritative_unofficial"title: "22 CFR § 96.31 - Corporate structure."title_number: 22title_name: "Foreign Relations"section_number: "96.31"section_name: "Corporate structure."chapter_name: "DEPARTMENT OF STATE"subchapter_number: "J"subchapter_name: "LEGAL AND RELATED SERVICES"part_number: "96"part_name: "INTERCOUNTRY ADOPTION ACCREDITATION OF AGENCIES AND APPROVAL OF PERSONS"positive_law: falsecurrency: "2026-04-05"last_updated: "2026-04-05"format_version: "1.1.0"generator: "[email protected]"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."regulatory_source: "71 FR 8131, Feb. 15, 2006, unless otherwise noted."cfr_part: "96"---
Identifier
/us/cfr/t22/s96.31
Currency
2026-04-05
Positive Law
No
Updated
2026-04-05
Chapter
Department of State
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 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.
# 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.