---
type: "LegalText"
title: "36 U.S.C. § 20909"
description: "Duty to maintain corporate and 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: "209"
chapter_name: "AMERICAN EX-PRISONERS OF WAR"
section: "20909"
citation: "36 U.S.C. § 20909"
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/s20909"
source_file: "data/legal/raw/us/code/title-36/usc36.xml"
source_hash: "3cd2dd7edd52d3948ea8645508c3c3ac266f4fc161b41dcc9a787feb449fefac"
raw_snapshot_hash: "d8bb3c94f12bbd56e49d7a2bc029b1f4ab0bb8b69327e9ddbdf94d7adcac580d"
text_hash: "a147df63860ffaeb829c555613ddabacde56bccbf3d2c8c1d7cdc85f408374bd"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---

# 36 U.S.C. § 20909 - Duty to maintain corporate and tax-exempt status

## Text

(a) Corporate Status.— The corporation shall maintain its status as a corporation incorporated under the laws of the State of Washington.

(b) Tax-Exempt Status.— 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. 1291.)

## Notes

Historical and Revision Notes RevisedSectionSource (U.S. Code)Source (Statutes at Large) 20909(a)36:2108(f).Aug. 10, 1982, Pub. L. 97–234, §§ 8(f), 15 (1st sentence), 96 Stat. 262, 263. 20909(b)36:2114 (1st sentence).  In subsection (a), the words “organized and” are omitted as unnecessary.