[Code of Federal Regulations]
[Title 37, Volume 1]
[Revised as of July 1, 2008]
From the U.S. Government Printing Office via GPO Access
[CITE: 37CFR263.2]

[Page 672]
 
              TITLE 37--PATENTS, TRADEMARKS, AND COPYRIGHTS
 
                                CONGRESS
 
PART 263_RATES AND TERMS FOR CERTAIN TRANSMISSIONS AND THE MAKING OF EPHEMERAL REPRODUCTIONS BY NONCOMMERCIAL LICENSEES--Table of Contents
 
Sec. 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.