36 U.S. Code § 100108 - Duty to maintain tax-exempt status

§ 100108.
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.).

Historical and Revision Notes



Source (U.S. Code)

Source (Statutes at Large)


36:1714 (1st sentence).

Nov. 20, 1981, Pub. L. 97–82, § 15 (1st sentence), 95 Stat. 1093.


LII has no control over and does not endorse any external Internet site that contains links to or references LII.