---
type: "LegalText"
title: "36 U.S.C. § 40108"
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: "401"
chapter_name: "CATHOLIC WAR VETERANS OF THE UNITED STATES OF AMERICA, INCORPORATED"
section: "40108"
citation: "36 U.S.C. § 40108"
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/s40108"
source_file: "data/legal/raw/us/code/title-36/usc36.xml"
source_hash: "4b258ee82f0ca07fa79720dd095299034c75e8be5f2f753064617f5238659155"
raw_snapshot_hash: "d8bb3c94f12bbd56e49d7a2bc029b1f4ab0bb8b69327e9ddbdf94d7adcac580d"
text_hash: "46fb87cd9680027caa206a4e2540b5b46a6719030a4912368103f79610f9fcde"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---

# 36 U.S.C. § 40108 - 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. 1330.)

## Notes

Historical and Revision Notes RevisedSectionSource (U.S. Code)Source (Statutes at Large) 4010836:2614 (1st sentence).Aug. 17, 1984, Pub. L. 98–382, § 15 (1st sentence), 98 Stat. 1345.