US Code

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

36 U.S.C. § 152909

Duty to maintain corporate and tax-exempt status

(a)

Corporate Status .—

The corporation shall maintain its status as a corporation incorporated under the laws of each State in which it is incorporated.
(b)

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. 1421(, , .)

Historical and Revision Notes

Revised

Section

Source (U.S. Code)

Source (Statutes at Large)

152909(a)

36:2908(f).

Oct. 30, 1984, Pub. L. 98–561, §§ 8(f), 16 (1st sentence), 98 Stat. 2911, 2913.

152909(b)

36:2915 (1st sentence).