Regulations last checked for updates: Nov 22, 2024

Title 16 - Commercial Practices last revised: Nov 20, 2024
All TitlesTitle 16Chapter IPart 802 - PART 802—EXEMPTION RULES
View all text of Part 802 [§ 802.1 - § 802.80]
§ 802.40 - Exempt formation of corporations or unincorporated entities.

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]
authority: 15 U.S.C. 18a(d)
source: 43 FR 33544, July 31, 1978, unless otherwise noted.
cite as: 16 CFR 802.40
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