---
type: "LegalText"
title: "36 U.S.C. § 70108"
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: "701"
chapter_name: "FLEET RESERVE ASSOCIATION"
section: "70108"
citation: "36 U.S.C. § 70108"
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/s70108"
source_file: "data/legal/raw/us/code/title-36/usc36.xml"
source_hash: "967f914a961aa301a3e3439146a91e463accb316513f7f10d7c5f27e9634042f"
raw_snapshot_hash: "d8bb3c94f12bbd56e49d7a2bc029b1f4ab0bb8b69327e9ddbdf94d7adcac580d"
text_hash: "aba4678302489c817255e2ca82b9e1eefbe6a169c388e34792c6a7964225cfd9"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---

# 36 U.S.C. § 70108 - 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 Pennsylvania.

(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. 1348; Pub. L. 106–398, § 1 [[div. A], title X, § 1087(g)(4)], Oct. 30, 2000, 114 Stat. 1654, 1654A–294.)

## Notes

Historical and Revision Notes RevisedSectionSource (U.S. Code)Source (Statutes at Large) 70108(a)36:5608(e).Sept. 23, 1996, Pub. L. 104–201, title XVIII, §§ 1808(e), 1814 (related to duty to maintain status), 110 Stat. 2761, 2762. 70108(b)36:5613 (related to duty to maintain status).  In subsection (a), the words “organized and” and “the State of” are omitted as unnecessary.

Editorial Notes

Amendments2000—Subsec. (a). Pub. L. 106–398 substituted “Pennsylvania” for “Delaware”.