Section 501 of the Internal Revenue Code of 1986, referred to in subsec. (d), is classified to section
501 of Title
26, Internal Revenue Code.
1988—
Pub. L. 100–625, § 3(a)(1), substituted “Exceptions relating to certain advertisements and other information and to State-conducted lotteries” for “State-conducted lotteries” in section catchline.
Subsec. (a).
Pub. L. 100–625, § 2(a), amended subsec. (a) generally. Prior to amendment, subsec. (a) read as follows: “The provisions of sections
1301,
1302,
1303, and
1304 shall not apply to an advertisement, list of prizes, or information concerning a lottery conducted by a State acting under the authority of State law—
“(1) contained in a newspaper published in that State or in an adjacent State which conducts such a lottery, or
“(2) broadcast by a radio or television station licensed to a location in that State or an adjacent State which conducts such a lottery.”
Subsec. (d).
Pub. L. 100–625, §§ 2(b),
3
(a)(3), inserted “subsection (b) of” after “purposes of” and inserted at end “For purposes of this section, the term a ‘not-for-profit organization’ means any organization that would qualify as tax exempt under section 501 of the Internal Revenue Code of 1986.”
1979—Subsec. (b).
Pub. L. 96–90, § 1(a), incorporated existing provision in text designated cl. (1), included mailing of equipment, and added cl. (2).
Subsec. (c).
Pub. L. 96–90, § 1(b), designated existing text as cl. (1) and added cl. (2).
1976—Subsec. (a)(1).
Pub. L. 94–525 inserted “or in an adjacent State which conducts such a lottery” after “State”.
Amendment by
Pub. L. 100–625 effective 18 months after Nov. 7, 1988, see section 5 of
Pub. L. 100–625, set out as a note under section
1304 of this title.
Section 4 of
Pub. L. 100–625 provided that: “If any provision of this Act or the amendments made by this Act [amending sections
1304 and
1307 of this title and section
3005 of Title
39, Postal Service, and enacting provisions set out as notes under sections
1301 and
1304 of this title], or the application of such provision to any person or circumstance, is held invalid, the remainder of this Act and the amendments made by this Act, and the application of such provision to other persons not similarly situated or to other circumstances, shall not be affected by such invalidation.”