36 U.S. Code § 40108 - Duty to maintain tax-exempt status

§ 40108.
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)


36:2614 (1st sentence).

Aug. 17, 1984, Pub. L. 98–382, § 15 (1st sentence), 98 Stat. 1345.


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