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

36 U.S.C. § 154709

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. 1438(, , .)

Historical and Revision Notes

Revised

Section

Source (U.S. Code)

Source (Statutes at Large)

154709

36:4015 (1st sentence).

Apr. 6, 1988, Pub. L. 100–281, § 16 (1st sentence), 102 Stat. 75.