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36 U.S.C. 20708: Duty to maintain tax-exempt statusText contains those laws in effect through Public Law 119-120 (October 7, 2026).
From Title 36-PATRIOTIC AND NATIONAL OBSERVANCES, CEREMONIES, AND ORGANIZATIONSCHAPTER 207-AMERICAN COUNCIL OF LEARNED SOCIETIES
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§20708. Duty to maintain tax-exempt status

The corporation shall maintain its status as an organization exempt from taxation under the Internal Revenue Code of 1986 (26 U.S.C. 1 et seq.). If the corporation does not maintain that status, the charter granted by this chapter expires.

( Pub. L. 105–225 , Aug. 12, 1998 , 112 Stat. 1289 .)

Historical and Revision Notes

Revised

Section

Source (U.S. Code)

Source (Statutes at Large)

20708

36:1914.

June 1, 1982, Pub. L. 97–192, § 15, 96 Stat. 111.