---
type: "LegalText"
title: "36 U.S.C. § 20307"
description: "Nonapplication of audit requirements"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 36
title_name: "PATRIOTIC AND NATIONAL OBSERVANCES, CEREMONIES, AND ORGANIZATIONS"
chapter_number: "203"
chapter_name: "AMERICAN ACADEMY OF ARTS AND LETTERS"
section: "20307"
citation: "36 U.S.C. § 20307"
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/s20307"
source_file: "data/legal/raw/us/code/title-36/usc36.xml"
source_hash: "ad1937d57c1249e3ae45e82b6059b7d1dfecc9887d4f5655464f59f4d5bfbde4"
raw_snapshot_hash: "d8bb3c94f12bbd56e49d7a2bc029b1f4ab0bb8b69327e9ddbdf94d7adcac580d"
text_hash: "8727f8bad6745777e5e230a893711b64faa9d39f0c96d4505c63393220099b30"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---

# 36 U.S.C. § 20307 - Nonapplication of audit requirements

## Text

The audit requirements of section 10101 of this title do not apply to the corporation.

(Pub. L. 105–225, Aug. 12, 1998, 112 Stat. 1287.)

## Notes

Historical and Revision Notes RevisedSectionSource (U.S. Code)Source (Statutes at Large) 20307(no source).  This section is added to except the American Academy of Arts and Letters from the application of section 10101 of the revised title, restating 36:1101–1103, which imposes audit requirements on certain federally chartered corporations. The Academy is not included in the list of corporations set out in 36:1101 to which the audit requirements apply.