Legal corpus: the complete U.S. Code (59,740 sections, all 53 titles)

Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code
now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 ->
59,740; repo total 105,704 records. Deterministic (byte-identical rerun,
verified on Title 42's 8,356 sections); make check green. make
legal-us-code default now covers every title.

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

legal/us/code/title-36/chapter-211/section-21108.md

@@ -0,0 +1,41 @@
+---
+type: "LegalText"
+title: "36 U.S.C. § 21108"
+description: "Duty to maintain corporate and tax-exempt status"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 36
+title_name: "PATRIOTIC AND NATIONAL OBSERVANCES, CEREMONIES, AND ORGANIZATIONS"
+chapter_number: "211"
+chapter_name: "AMERICAN GOLD STAR MOTHERS, INCORPORATED"
+section: "21108"
+citation: "36 U.S.C. § 21108"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc36@119-100.zip"
+source_identifier: "/us/usc/t36/s21108"
+source_file: "data/legal/raw/us/code/title-36/usc36.xml"
+source_hash: "c7500223f583cf11d4d917c0e39bf38ee7af29e83f35a5950e4a1ad2ed8ab719"
+raw_snapshot_hash: "d8bb3c94f12bbd56e49d7a2bc029b1f4ab0bb8b69327e9ddbdf94d7adcac580d"
+text_hash: "3aa1913bba1addd8bb02408f4a82b4c195a7cab4bccf06babfa50a0900ae5092"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 36 U.S.C. § 21108 - Duty to maintain corporate and tax-exempt status
+
+## Text
+
+(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.)
+
+## Notes
+
+Historical and Revision Notes RevisedSectionSource (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.