Code of Federal Regulations · Section

§ 802.40 — Exempt Formation Of Corporations Or Unincorporated Entities

16 C.F.R. § 802.40

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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.

Authorizing Statute