36 U.S. Code § 50108 - Duty to maintain tax-exempt status
§ 50108.
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.). If the corporation does not maintain that status, the charter granted by this chapter expires.
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Historical and Revision Notes |
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Revised Section |
Source (U.S. Code) |
Source (Statutes at Large) |
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50108 |
36:3714. |
Dec. 9, 1985, Pub. L. 99–172, § 15, 99 Stat. 1022. |
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