---
type: "LegalText"
title: "36 U.S.C. § 70308"
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: "703"
chapter_name: "FORMER MEMBERS OF CONGRESS"
section: "70308"
citation: "36 U.S.C. § 70308"
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/s70308"
source_file: "data/legal/raw/us/code/title-36/usc36.xml"
source_hash: "1d29aca873dbd185562441a9cb60b70641558ca43a83edc9024a927c2ca5b25f"
raw_snapshot_hash: "d8bb3c94f12bbd56e49d7a2bc029b1f4ab0bb8b69327e9ddbdf94d7adcac580d"
text_hash: "c4e6ba1d6575684ee7b94f547a54f319ac9607c51c1e4503c00145fdabc26431"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---

# 36 U.S.C. § 70308 - 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. 1350.)

## Notes

Historical and Revision Notes RevisedSectionSource (U.S. Code)Source (Statutes at Large) 7030836:2214 (1st sentence).Jan. 8, 1983, Pub. L. 97–427, § 15 (1st sentence), 96 Stat. 2267.