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

36 U.S.C. § 40108

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. 1330(, , .)

Historical and Revision Notes

Revised

Section

Source (U.S. Code)

Source (Statutes at Large)

40108

36:2614 (1st sentence).

Aug. 17, 1984, Pub. L. 98–382, § 15 (1st sentence), 98 Stat. 1345.