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

36 U.S.C. § 60108

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. 1346(, , .)

Historical and Revision Notes

Revised

Section

Source (U.S. Code)

Source (Statutes at Large)

60108

36:4814.

Nov. 5, 1990, Pub. L. 101–510, title XVI, § 1615, 104 Stat. 1738.