Maine Revised Statutes
Chapter 14: FEES
13-B §1406. Public and mutual benefit corporation

§1406. Public and mutual benefit corporation
1.  Public benefit corporation.  A domestic corporation subject to this Act is a public benefit corporation if:  
A. It is designated a public benefit corporation by statute;   [PL 2001, c. 550, Pt. C, §28 (NEW); PL 2001, c. 550, Pt. C, §29 (AFF).]
B. It is recognized as exempt under the Internal Revenue Code, Section 501(c)(3) or any successor provision;   [PL 2001, c. 550, Pt. C, §28 (NEW); PL 2001, c. 550, Pt. C, §29 (AFF).]
C. Pursuant to its articles of incorporation or its bylaws or by statute, it:  
(1) Is organized for a public or charitable purpose; and  
(2) Upon dissolution must distribute its assets to a public benefit corporation, the United States, a state, or a person that is recognized as exempt under the Internal Revenue Code, Section 501(c)(3) or any successor provision; or   [PL 2001, c. 550, Pt. C, §28 (NEW); PL 2001, c. 550, Pt. C, §29 (AFF).]
D. It elects to be a public benefit corporation in accordance with subsection 3 or section 403, subsection 1, paragraph A‑1.   [PL 2001, c. 550, Pt. C, §28 (NEW); PL 2001, c. 550, Pt. C, §29 (AFF).]
[PL 2001, c. 550, Pt. C, §28 (NEW); PL 2001, c. 550, Pt. C, §29 (AFF).]
2.  Mutual benefit corporation.  A domestic corporation other than one described in subsection 1 is a mutual benefit corporation.  
[PL 2001, c. 550, Pt. C, §28 (NEW); PL 2001, c. 550, Pt. C, §29 (AFF).]
3.  Filings by corporation existing on effective date.  Not later than January 1, 2004, a domestic corporation in existence on January 1, 2003 shall specify on a filing with the Secretary of State whether it is a public benefit corporation or a mutual benefit corporation.  
A. The specification may be made on an annual report, on an amendment or restatement of articles of incorporation or on articles of merger, conversion or domestication.   [PL 2001, c. 550, Pt. C, §28 (NEW); PL 2001, c. 550, Pt. C, §29 (AFF).]
B. A corporation that fails to comply with this subsection is a public benefit corporation until proper filing is made.   [PL 2001, c. 550, Pt. C, §28 (NEW); PL 2001, c. 550, Pt. C, §29 (AFF).]
[PL 2001, c. 550, Pt. C, §28 (NEW); PL 2001, c. 550, Pt. C, §29 (AFF).]
SECTION HISTORY
PL 2001, c. 550, §C28 (NEW). PL 2001, c. 550, §C29 (AFF).