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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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LegalText 36 U.S.C. § 20708 Duty to maintain tax-exempt status us united_states_code code_section 36 PATRIOTIC AND NATIONAL OBSERVANCES, CEREMONIES, AND ORGANIZATIONS 207 AMERICAN COUNCIL OF LEARNED SOCIETIES 20708 36 U.S.C. § 20708 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc36@119-100.zip /us/usc/t36/s20708 data/legal/raw/us/code/title-36/usc36.xml 91546f65ee867802c281bd74e6a6c3b158d3700db05646f8e17764bcf9dafd12 d8bb3c94f12bbd56e49d7a2bc029b1f4ab0bb8b69327e9ddbdf94d7adcac580d 6ad12b2479bd736e52205ece36a235c7592b5f17178d5f0b13a5190bdd24d3af 2026-07-04 official
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36 U.S.C. § 20708 - 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.). If the corporation does not maintain that status, the charter granted by this chapter expires.

(Pub. L. 105225, Aug. 12, 1998, 112 Stat. 1289.)

Notes

Historical and Revision Notes RevisedSectionSource (U.S. Code)Source (Statutes at Large) 2070836:1914.June 1, 1982, Pub. L. 97192, § 15, 96 Stat. 111.