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

36 U.S.C. § 20208

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 the District of Columbia.
(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. 105–354, § 1(4)(A)112 Stat. 3241(Added , , .)

Historical and Revision Notes

Revised

Section

Source (U.S. Code)

Source (Statutes at Large)

20208(a)

36 App.:5808(e).

Nov. 18, 1997, Pub. L. 105–85, title XV, §§ 1508(e), 1514 (related to duty to maintain status), 111 Stat. 1965, 1966.

20208(b)

36 App.:5813 (related to duty to maintain status).

In subsection (a), the words “organized and” are omitted as unnecessary.