US Code

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

36 U.S.C. § 154508

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. 1436(, , .)

Historical and Revision Notes

Revised

Section

Source (U.S. Code)

Source (Statutes at Large)

154508(a)

36:2808(f).

Oct. 19, 1984, Pub. L. 98–520, §§ 8(f), 15 (1st sentence), 98 Stat. 2429, 2430.

154508(b)

36:2814 (1st sentence).