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

36 U.S.C. § 220708

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. 1480(, , .)

Historical and Revision Notes

Revised

Section

Source (U.S. Code)

Source (Statutes at Large)

220708

36:1814 (1st sentence).

Nov. 20, 1981, Pub. L. 97–83, § 15 (1st sentence), 95 Stat. 1096.