36 U.S.C. § 40705

The corporation shall be operated in a manner and for purposes that qualify the corporation for exemption from taxation under section 501(a) of the Internal Revenue Code of 1986 ( 26 U.S.C. 501(a) ) as an organization described in section 501(c)(3) of that Code ( 26 U.S.C. 501(c)(3) ).