---
type: "LegalText"
title: "36 U.S.C. § 154709"
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: "1547"
chapter_name: "NON COMMISSIONED OFFICERS ASSOCIATION OF THE UNITED STATES OF AMERICA, INCORPORATED"
section: "154709"
citation: "36 U.S.C. § 154709"
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/s154709"
source_file: "data/legal/raw/us/code/title-36/usc36.xml"
source_hash: "34bff3ed199ca95ef267ef1f8eb5f0fe7ea71f9df85e47af9ddbe568eb4c5fc8"
raw_snapshot_hash: "d8bb3c94f12bbd56e49d7a2bc029b1f4ab0bb8b69327e9ddbdf94d7adcac580d"
text_hash: "579bc9e2e561c401cf7f2ca0de5a5c46a857c28c221db98062d6bc8ee85890fd"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---

# 36 U.S.C. § 154709 - 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. 1438.)

## Notes

Historical and Revision Notes RevisedSectionSource (U.S. Code)Source (Statutes at Large) 15470936:4015 (1st sentence).Apr. 6, 1988, Pub. L. 100–281, § 16 (1st sentence), 102 Stat. 75.