---
type: "LegalText"
title: "36 U.S.C. § 210309"
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: "2103"
chapter_name: "369TH VETERANS’ ASSOCIATION"
section: "210309"
citation: "36 U.S.C. § 210309"
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/s210309"
source_file: "data/legal/raw/us/code/title-36/usc36.xml"
source_hash: "14d27fa8c1f94e35a16ca2429613dafbd1578bfa17f5ff73c833baf5c0a5b579"
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text_hash: "06ffec45b5510336e687ca6d32a54ac47faab6f6d70c8123ed3d0ab4ad33d5aa"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---

# 36 U.S.C. § 210309 - 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. 1458.)

## Notes

Historical and Revision Notes RevisedSectionSource (U.S. Code)Source (Statutes at Large) 21030936:3014 (1st sentence).Oct. 30, 1984, Pub. L. 98–565, § 15 (1st sentence), 98 Stat. 2922.