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36 U.S.C. 70308: 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 703-FORMER MEMBERS OF CONGRESS
Jump To: Source CreditHistorical and Revision Notes

§70308. 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.).

( Pub. L. 105–225 , Aug. 12, 1998 , 112 Stat. 1350 .)

Historical and Revision Notes

Revised

Section

Source (U.S. Code)

Source (Statutes at Large)

70308

36:2214 (1st sentence).

Jan. 8, 1983, Pub. L. 97–427, § 15 (1st sentence), 96 Stat. 2267.