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36 U.S.C. § 152909

U.S. CodeFederalPositive Law
Duty to maintain corporate and tax-exempt status
About This Law
/us/usc/t36/s152909
Title
36 — Patriotic and National Observances, Ceremonies, and Organizations
Chapter
STII/PTB/CH1529
Release
119-84
Release Date
2026-04-17

Section Text

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(a) Corporate Status.—The corporation shall maintain its status as a corporation incorporated under the laws of each State in which it is incorporated. (b) 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. 1421.) Historical and Revision Notes RevisedSectionSource (U.S. Code)Source (Statutes at Large) 152909(a)36:2908(f).Oct. 30, 1984, Pub. L. 98–561, §§ 8(f), 16 (1st sentence), 98 Stat. 2911, 2913. 152909(b)36:2915 (1st sentence).

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