36 USC 21108: Duty to maintain corporate and tax-exempt status
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36 USC 21108: Duty to maintain corporate and tax-exempt status Text contains those laws in effect on July 17, 2024
From Title 36-PATRIOTIC AND NATIONAL OBSERVANCES, CEREMONIES, AND ORGANIZATIONSSubtitle II-Patriotic and National OrganizationsPart B-OrganizationsCHAPTER 211-AMERICAN GOLD STAR MOTHERS, INCORPORATED
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§21108. Duty to maintain corporate and tax-exempt status

(a) Corporate Status.-The corporation shall maintain its status as a corporation incorporated under the laws of each State in which it is incorporated.

(b) Tax-Exempt Status.-The corporation shall maintain its status as an organization exempt from taxation under the Internal Revenue Code of 1986 (26 U.S.C. 1 et seq.).

( Pub. L. 105–225, Aug. 12, 1998, 112 Stat. 1294 .)

Historical and Revision Notes
Revised

Section

Source (U.S. Code)Source (Statutes at Large)
21108(a) 36:2408(e). June 12, 1984, Pub. L. 98–314, §§8(e), 15 (1st sentence), 98 Stat. 238 , 239.
21108(b) 36:2414 (1st sentence).  

In subsection (a), the words "organized and" are omitted as unnecessary. The words "each State" are substituted for "State or States" for consistency in the revised title and to eliminate unnecessary words.