43-1211. Denial of exempt status due to
unreasonable accumulation of income


No organization subject to the provisions of this article, except those specified in
section 43-1215, which has engaged in a prohibited transaction after December 31, 1953 or
which has at the end of the taxable year unreasonable accumulations of income as defined
in section 43-1214 shall be exempt from taxation under section 43-1201, paragraph 4.