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36 U.S.C. § 152708

U.S. CodeFederalPositive Law
Duty to maintain tax-exempt status
About This Law
/us/usc/t36/s152708
Title
36 — Patriotic and National Observances, Ceremonies, and Organizations
Chapter
STII/PTB/CH1527
Release
119-84
Release Date
2026-04-17

Section Text

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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. 1419.) Historical and Revision Notes RevisedSectionSource (U.S. Code)Source (Statutes at Large) 15270836:1514 (1st sentence).Dec. 2, 1980, Pub. L. 96–489, § 15 (1st sentence), 94 Stat. 2555.

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