---
type: "LegalText"
title: "36 U.S.C. § 20708"
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: "207"
chapter_name: "AMERICAN COUNCIL OF LEARNED SOCIETIES"
section: "20708"
citation: "36 U.S.C. § 20708"
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/s20708"
source_file: "data/legal/raw/us/code/title-36/usc36.xml"
source_hash: "91546f65ee867802c281bd74e6a6c3b158d3700db05646f8e17764bcf9dafd12"
raw_snapshot_hash: "d8bb3c94f12bbd56e49d7a2bc029b1f4ab0bb8b69327e9ddbdf94d7adcac580d"
text_hash: "6ad12b2479bd736e52205ece36a235c7592b5f17178d5f0b13a5190bdd24d3af"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---

# 36 U.S.C. § 20708 - 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.). If the corporation does not maintain that status, the charter granted by this chapter expires.

(Pub. L. 105–225, Aug. 12, 1998, 112 Stat. 1289.)

## Notes

Historical and Revision Notes RevisedSectionSource (U.S. Code)Source (Statutes at Large) 2070836:1914.June 1, 1982, Pub. L. 97–192, § 15, 96 Stat. 111.