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.). If the corporation does not maintain that status, the charter granted by this chapter expires.
Pub. L. 105–225112 Stat. 1289(, , .)
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Historical and Revision Notes |
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Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
20708 | 36:1914. | June 1, 1982, Pub. L. 97–192, § 15, 96 Stat. 111. |