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

Browse Source 
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>
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Fabio
2026-07-06 10:51:44 -04:00
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commit 76b8ec33a7
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legal/us/code/title-36/chapter-225/section-22507.md
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---
type: "LegalText"
title: "36 U.S.C. § 22507"
description: "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: "225"
chapter_name: "AMERICAN WAR MOTHERS"
section: "22507"
citation: "36 U.S.C. § 22507"
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/s22507"
source_file: "data/legal/raw/us/code/title-36/usc36.xml"
source_hash: "6fa3f52e4146cce840a3191e60365495993287f6d9e195eeccba451c45f8809e"
raw_snapshot_hash: "d8bb3c94f12bbd56e49d7a2bc029b1f4ab0bb8b69327e9ddbdf94d7adcac580d"
text_hash: "5cc8b492f139a7f5ce8a2bc067b9077614b3129e27230fe4a82211cf330ca7a7"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---
# 36 U.S.C. § 22507 - Tax-exempt status
## Text
The personal property and funds of the corporation, whether principal or income, so long as held or used only to carry out the purposes of the corporation, are exempt from taxation by the United States Government, the District of Columbia, and the territories and possessions of the United States.
(Pub. L. 105–225, Aug. 12, 1998, 112 Stat. 1305.)
## Notes
Historical and Revision Notes RevisedSectionSource (U.S. Code)Source (Statutes at Large) 2250736:96 (1st sentence).Feb. 24, 1925, ch. 303, § 6 (less proviso), 43 Stat. 967. The words “so long as held or used only to carry out the purposes of the corporation” are substituted for “held or used for the purposes hereof, pursuant to the provisions of this chapter . . . so long as the same shall be so used” to eliminate unnecessary words. The words “the United States Government, the District of Columbia, and the territories and possessions of the United States” are substituted for “the United States or any Territory or District thereof” for clarity.