16 CFR 802.40

§ 802.40 Exempt formation of corporations or unincorporated entities.

United States · 16 CFR — Commercial Practices · Status: effective

Cite this

Citation: 16 CFR 802.40, § 802.40 Exempt formation of corporations or unincorporated entities, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/64804
Permanent ID: ys:prov:64804@1
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Full text

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.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.