Public Law 119-73 (01/23/2026)

36 U.S.C. § 140708

Duty to maintain tax-exempt status

26 U.S.C. 1The corporation shall maintain its status as an organization exempt from taxation under the Internal Revenue Code of 1986 ( et seq.).

Pub. L. 105–225112 Stat. 1385(, , .)

Historical and Revision Notes

Revised

Section

Source (U.S. Code)

Source (Statutes at Large)

140708

36:5014 (1st sentence).

Oct. 23, 1992, Pub. L. 102–484, title XVIII, § 1815 (1st sentence), 106 Stat. 2583.