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

36 U.S.C. § 70308

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. 1350(, , .)

Historical and Revision Notes

Revised

Section

Source (U.S. Code)

Source (Statutes at Large)

70308

36:2214 (1st sentence).

Jan. 8, 1983, Pub. L. 97–427, § 15 (1st sentence), 96 Stat. 2267.