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republic-os/legal/us/code/title-36/chapter-2305/section-230509.md
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Fabio 76b8ec33a7 Legal corpus: the complete U.S. Code (59,740 sections, all 53 titles)
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code
now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 ->
59,740; repo total 105,704 records. Deterministic (byte-identical rerun,
verified on Title 42's 8,356 sections); make check green. make
legal-us-code default now covers every title.

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

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---
type: "LegalText"
title: "36 U.S.C. § 230509"
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: "2305"
chapter_name: "VIETNAM VETERANS OF AMERICA, INC."
section: "230509"
citation: "36 U.S.C. § 230509"
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/s230509"
source_file: "data/legal/raw/us/code/title-36/usc36.xml"
source_hash: "64cbbc9184cf02589f7d313d34670ab382b22a1ac3966a61e7ceaa102ce781c2"
raw_snapshot_hash: "d8bb3c94f12bbd56e49d7a2bc029b1f4ab0bb8b69327e9ddbdf94d7adcac580d"
text_hash: "0ff27e2645958cdba977a885b26bb729f660db94905382bac215e0fcf7cab06e"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---
# 36 U.S.C. § 230509 - 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. 105225, Aug. 12, 1998, 112 Stat. 1487.)
## Notes
Historical and Revision Notes RevisedSectionSource (U.S. Code)Source (Statutes at Large) 23050936:3815.May 23, 1986, Pub. L. 99318, § 16, 100 Stat. 476.