---
type: "LegalText"
title: "36 U.S.C. § 100108"
description: "Duty to maintain 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: "1001"
chapter_name: "ITALIAN AMERICAN WAR VETERANS OF THE UNITED STATES"
section: "100108"
citation: "36 U.S.C. § 100108"
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/s100108"
source_file: "data/legal/raw/us/code/title-36/usc36.xml"
source_hash: "517519de3aa32c3e885b6a3e3d8d541c9d6403f71a5910ce5ae62c46f6281cf6"
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text_hash: "f8e946ccb9694f028aa54695bcb7a293b4169c4030396e96c2cb9668b74ecf59"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---

# 36 U.S.C. § 100108 - Duty to maintain tax-exempt status

## Text

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. 1366.)

## Notes

Historical and Revision Notes RevisedSectionSource (U.S. Code)Source (Statutes at Large) 10010836:1714 (1st sentence).Nov. 20, 1981, Pub. L. 97–82, § 15 (1st sentence), 95 Stat. 1093.