---
type: "LegalText"
title: "36 U.S.C. § 80106"
description: "Distribution of assets on dissolution"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 36
title_name: "PATRIOTIC AND NATIONAL OBSERVANCES, CEREMONIES, AND ORGANIZATIONS"
chapter_number: "801"
chapter_name: "GENERAL FEDERATION OF WOMEN’S CLUBS"
section: "80106"
citation: "36 U.S.C. § 80106"
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/s80106"
source_file: "data/legal/raw/us/code/title-36/usc36.xml"
source_hash: "e720064fa94db481d035618409e318290166f922a00fc5c88c635f796d64ff8b"
raw_snapshot_hash: "d8bb3c94f12bbd56e49d7a2bc029b1f4ab0bb8b69327e9ddbdf94d7adcac580d"
text_hash: "2db78a4112c6253c936f23559ca5dae028dce987f9fe5cc609221b781732ced9"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---

# 36 U.S.C. § 80106 - Distribution of assets on dissolution

## Text

On dissolution of the corporation, the board of directors shall liquidate and distribute its assets to organizations qualified as exempt organizations under section 501(c)(3) of the Internal Revenue Code of 1986 (26 U.S.C. 501(c)(3)) with purposes similar to those of the corporation.

(Pub. L. 105–225, Aug. 12, 1998, 112 Stat. 1360.)

## Notes

Historical and Revision Notes RevisedSectionSource (U.S. Code)Source (Statutes at Large) 8010636:3501(c).Mar. 3, 1901, ch. 860, § 1(c), as added Aug. 7, 1986, Pub. L. 99–376, § 1(3), 100 Stat. 804.