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29 CFR Part 1630, Regulations to Implement the Equal Employment Provisions of the ADA (Title I Regulations with amendments issued through May 2016)

(2) Exceptions. The term employer does not include—

(i) The United States, a corporation wholly owned by the government of the United States, or an Indian tribe; or

(ii) A bona fide private membership club (other than a labor organization) that is exempt from taxation under section 501(c) of the Internal Revenue Code of 1986.

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