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

36 U.S.C. § 170309

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. 1444(, , .)

Historical and Revision Notes

Revised

Section

Source (U.S. Code)

Source (Statutes at Large)

170309

36:3614.

Oct. 7, 1985, Pub. L. 99–119, § 15, 99 Stat. 500.