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

36 U.S.C. § 21008

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 Texas.
(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(5)(A)112 Stat. 3243(Added , , .)

Historical and Revision Notes

Revised

Section

Source (U.S. Code)

Source (Statutes at Large)

21008(a)

36 App.:5908(e).

Aug. 13, 1998, Pub. L. 105–231, §§ 8(e), 14 (related to duty to maintain status), 112 Stat. 1531, 1532.

21008(b)

36 App.:5913 (related to duty to maintain status).

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