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

36 U.S.C. § 210309

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. 1458(, , .)

Historical and Revision Notes

Revised

Section

Source (U.S. Code)

Source (Statutes at Large)

210309

36:3014 (1st sentence).

Oct. 30, 1984, Pub. L. 98–565, § 15 (1st sentence), 98 Stat. 2922.