# § 390ss. Religious or charitable organizations
An individual religious or charitable entity or organization (including but not limited to a congregation, parish, school, ward, or chapter) which is exempt from taxation under section 501 of the Internal Revenue Code of 1986, as amended (26 U.S.C. 501), and which owns, operates, or leases any lands within a district shall be treated as an individual under the provisions of this subchapter regardless of such entity or organization’s affiliation with a central organization or its subjugation to a hierarchical authority of the same faith and regardless of whether or not the individual entity is the owner of record if—
**(1)** the agricultural produce and the proceeds of sales of such produce are directly used only for charitable purposes;
**(2)** said land is operated by said individual religious or charitable entity or organization (or subdivisions thereof); and
**(3)** no part of the net earnings of such religious or charitable entity or organization (or subdivision thereof) shall inure to the benefit of any private shareholder or individual.
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**Source Credit**: (Pub. L. 97–293, title II, § 219, Oct. 12, 1982, 96 Stat. 1271; Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095.)
## Editorial Notes
### Amendments
1986— substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”.