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

36 U.S.C. § 152708

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. 1419(, , .)

Historical and Revision Notes

Revised

Section

Source (U.S. Code)

Source (Statutes at Large)

152708

36:1514 (1st sentence).

Dec. 2, 1980, Pub. L. 96–489, § 15 (1st sentence), 94 Stat. 2555.