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(3) Membership organization The term “membership organization” means a corporation, association, federation, or other organization— (A) organized without capital stock of any kind, and (B) no part of the net earnings of which is distributable to any member. Definition: membership organization from 26 USC § 456(e)(3) cornell.edu https://.law.cornell.edu › definitions › uscode cornell.edu https://.law.cornell.edu › definitions › uscode
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