United States Code · Section

§ 288 — “international Organization” Defined; Authority Of President

22 U.S.C. § 288

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For the purposes of this subchapter, the term “international organization” means a public international organization in which the United States participates pursuant to any treaty or under the authority of any Act of Congress authorizing such participation or making an appropriation for such participation, and which shall have been designated by the President through appropriate Executive order as being entitled to enjoy the privileges, exemptions, and immunities provided in this subchapter. The President shall be authorized, in the light of the functions performed by any such international organization, by appropriate Executive order to withhold or withdraw from any such organization or its officers or employees any of the privileges, exemptions, and immunities provided for in this subchapter (including the amendments made by this subchapter) or to condition or limit the enjoyment by any such organization or its officers or employees of any such privilege, exemption, or immunity. The President shall be authorized, if in his judgment such action should be justified by reason of the abuse by an international organization or its officers and employees of the privileges, exemptions, and immunities provided in this subchapter or for any other reason, at any time to revoke the designation of any international organization under this section, whereupon the international organization in question shall cease to be classed as an international organization for the purposes of this subchapter.

22 U.S.C. § 288a

Implementing Regulations

§ 301.7701(b)-3 Days of presence in the United States that are excluded for purposes of section 7701(b).
26 C.F.R. § 301.7701(b)-3
§ 148.87 Officers and employees of, and representatives to public international organizations.
19 C.F.R. § 148.87
§ 41.24 International organization aliens.
22 C.F.R. § 41.24
§ 31.3401(a)(5)-1 Remuneration for services for foreign government or international organization.
26 C.F.R. § 31.3401(a)(5)-1
§ 53.4945-5 Grants to organizations.
26 C.F.R. § 53.4945-5
§ 13.2 Definitions.
31 C.F.R. § 13.2
§ 1020.410 Records to be made and retained by banks.
31 C.F.R. § 1020.410
§ 1022.410 Additional records to be made and retained by dealers in foreign exchange.
31 C.F.R. § 1022.410
§ 1023.410 Additional records to be made and retained by brokers or dealers in securities.
31 C.F.R. § 1023.410
PART 148—PERSONAL DECLARATIONS AND EXEMPTIONS
19 C.F.R. pt. 148
§ 1.1441-8 Exemption from withholding for payments to foreign governments, international organizations, foreign central banks of issue, and the Bank for International Settlements.
26 C.F.R. § 1.1441-8
§ 1.892-6T Income of international organizations (temporary regulations).
26 C.F.R. § 1.892-6T
§ 1.936-10 Qualified investments.
26 C.F.R. § 1.936-10
§ 1.1441-1 Requirement for the deduction and withholding of tax on payments to foreign persons.
26 C.F.R. § 1.1441-1
§ 31.3121(b)(15)-1 Services in employ of international organization.
26 C.F.R. § 31.3121(b)(15)-1
§ 1.1471-3 Identification of payee.
26 C.F.R. § 1.1471-3
§ 1.6049-4 Return of information as to interest paid and original issue discount includible in gross income after December 31, 1982.
26 C.F.R. § 1.6049-4
§ 1.893-1 Compensation of employees of foreign governments or international organizations.
26 C.F.R. § 1.893-1
§ 1.6041-3 Payments for which no return of information is required under section 6041.
26 C.F.R. § 1.6041-3