---
type: "LegalText"
title: "36 U.S.C. § 80508"
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: "805"
chapter_name: "GOLD STAR WIVES OF AMERICA"
section: "80508"
citation: "36 U.S.C. § 80508"
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/s80508"
source_file: "data/legal/raw/us/code/title-36/usc36.xml"
source_hash: "d064d173b3cdab309e1a79968b486a547987b14e9a66fc79edacb0444f02adbc"
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text_hash: "478f111b27393f0eebb6fd60f6d23ba6e2540aa67eedeffee37dfe597748bac0"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---

# 36 U.S.C. § 80508 - 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. 1364.)

## Notes

Historical and Revision Notes RevisedSectionSource (U.S. Code)Source (Statutes at Large) 8050836:1614 (1st sentence).Dec. 4, 1980, Pub. L. 96–497, § 15 (1st sentence), 94 Stat. 2597.