22 USC § 3307 - Exemption from taxation

---
identifier: "/us/usc/t22/s3307"
source: "usc"
legal_status: "official_prima_facie"
title: "22 USC § 3307 - Exemption from taxation"
title_number: 22
title_name: "FOREIGN RELATIONS AND INTERCOURSE"
section_number: "3307"
section_name: "Exemption from taxation"
chapter_number: 48
chapter_name: "TAIWAN RELATIONS"
positive_law: false
currency: "119-84"
last_updated: "2026-03-26"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Pub. L. 96–8, § 8, Apr. 10, 1979, 93 Stat. 17; Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095.)"
---


# § 3307. Exemption from taxation

**(a)** **United States, State, or local taxes** section 3310(a)(3) of this title

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  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.

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**Source Credit**: (Pub. L. 96–8, § 8, Apr. 10, 1979, 93 Stat. 17; Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095.)

## Editorial Notes

### References in Text

The Federal Insurance Contributions Act, referred to in subsec. (a), is , §§ 3101, 3102, 3111, 3112, 3121 to 3128, , which is classified generally to chapter 21 (§ 3101 et seq.) of Title 26, Internal Revenue Code. For complete classification of this Act to the Code, see  and Tables.

### Amendments

1986— substituted in subsecs. (a) and (b) “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”, which for purposes of codification was translated as “title 26” thus requiring no change in text.

## Statutory Notes and Related Subsidiaries

### Effective Date

Section effective as of , see , set out as a note under .