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36 U.S.C. § 20909

U.S. CodeFederalPositive Law
Duty to maintain corporate and tax-exempt status
About This Law
/us/usc/t36/s20909
Title
36 — Patriotic and National Observances, Ceremonies, and Organizations
Chapter
STII/PTB/CH209
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 the State of Washington. (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. 1291.) Historical and Revision Notes RevisedSectionSource (U.S. Code)Source (Statutes at Large) 20909(a)36:2108(f).Aug. 10, 1982, Pub. L. 97–234, §§ 8(f), 15 (1st sentence), 96 Stat. 262, 263. 20909(b)36:2114 (1st sentence).  In subsection (a), the words “organized and” are omitted as unnecessary.

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