---
type: "LegalText"
title: "36 U.S.C. § 140708"
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: "1407"
chapter_name: "MILITARY ORDER OF THE WORLD WARS"
section: "140708"
citation: "36 U.S.C. § 140708"
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/s140708"
source_file: "data/legal/raw/us/code/title-36/usc36.xml"
source_hash: "a912a59657508b298b16133b94404d148c36ccdf377216a571766bbd9d050c71"
raw_snapshot_hash: "d8bb3c94f12bbd56e49d7a2bc029b1f4ab0bb8b69327e9ddbdf94d7adcac580d"
text_hash: "c446de93f05768f33b83bb5b3bb9bcfb88631c220994c686507e8f4fc6de52f7"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---

# 36 U.S.C. § 140708 - 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. 1385.)

## Notes

Historical and Revision Notes RevisedSectionSource (U.S. Code)Source (Statutes at Large) 14070836:5014 (1st sentence).Oct. 23, 1992, Pub. L. 102–484, title XVIII, § 1815 (1st sentence), 106 Stat. 2583.