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36 U.S.C. § 210309

Duty to maintain tax-exempt status

United States · Title 36 — PATRIOTIC AND NATIONAL OBSERVANCES, CEREMONIES, AND ORGANIZATIONS · Status: effective

Taxation
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Citation
36 U.S.C. § 210309, Duty to maintain tax-exempt status, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/472138
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Full text

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.).

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.

  • Enacted byPub. L. 105-225(H.R. 1085)1998-08-12
    To revise, codify, and enact without substantive change certain general and permanent laws, related to patriotic and national observances, ceremonies, and organizations, as title 36, United States Code, "Patriotic and National Observances, Ceremonies, and Organizations".
    House: no recorded tallySenate: no recorded tally