Code of Federal Regulations: Section 263.2
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Code of Federal Regulations: Section 263.2 |
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§ 263.2 Definitions.For purposes of this part, the following definition shall apply: A Noncommercial Licensee is a person or entity that has obtained a compulsory license under 17 U.S.C. 114 and the implementing regulations therefor, or that has obtained a compulsory license under 17 U.S.C. 112(e) and the implementing regulations therefor to make ephemeral recordings for use in facilitating such transmissions, and— (a) Is exempt from taxation under section 501 of the Internal Revenue Code of 1986 (26 U.S.C. 501); (b) Has applied in good faith to the Internal Revenue Service for exemption from taxation under section 501 of the Internal Revenue Code and has a commercially reasonable expectation that such exemption shall be granted; or (c) Is a State or possession or any governmental entity or subordinate thereof, or the United States or District of Columbia, making transmissions for exclusively public purposes. August 1, 2007 -->
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