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U.S. copyright law Edit

In Section 114 of the 1976 Copyright Act, the term noncommercial webcaster is defined as

a webcaster that —
(I) is exempt from taxation under section 501 of the Internal Revenue Code of 1986 (26 U.S.C. 501);
(II) 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
(III) is operated by a State or possession or any governmental entity or subordinate thereof, or by the United States or District of Columbia, for exclusively public purposes. . . .[1]

References Edit

  1. 17 U.S.C. §114(f)(5)(E).

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