---
type: "LegalText"
title: "36 U.S.C. § 21008"
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: "210"
chapter_name: "AMERICAN GI FORUM OF THE UNITED STATES"
section: "21008"
citation: "36 U.S.C. § 21008"
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/s21008"
source_file: "data/legal/raw/us/code/title-36/usc36.xml"
source_hash: "b779a7fc9afbc07dc7e0c17cbac6067c1cd971ff37ffea12fc11df3d0c871675"
raw_snapshot_hash: "d8bb3c94f12bbd56e49d7a2bc029b1f4ab0bb8b69327e9ddbdf94d7adcac580d"
text_hash: "c08a7eaa0a90d022d2ceda5db142a32f7e9c9e897b3a523afa43089543cf09ec"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---

# 36 U.S.C. § 21008 - 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 Texas.

(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.).

(Added Pub. L. 105–354, § 1(5)(A), Nov. 3, 1998, 112 Stat. 3243.)

## Notes

Historical and Revision Notes RevisedSectionSource (U.S. Code)Source (Statutes at Large) 21008(a)36 App.:5908(e).Aug. 13, 1998, Pub. L. 105–231, §§ 8(e), 14 (related to duty to maintain status), 112 Stat. 1531, 1532. 21008(b)36 App.:5913 (related to duty to maintain status).  In subsection (a), the words “organized and” are omitted as unnecessary.