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

36 U.S.C. § 80508

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. 1364(, , .)

Historical and Revision Notes

Revised

Section

Source (U.S. Code)

Source (Statutes at Large)

80508

36:1614 (1st sentence).

Dec. 4, 1980, Pub. L. 96–497, § 15 (1st sentence), 94 Stat. 2597.