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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. § 70308 Duty to maintain tax-exempt status us united_states_code code_section 36 PATRIOTIC AND NATIONAL OBSERVANCES, CEREMONIES, AND ORGANIZATIONS 703 FORMER MEMBERS OF CONGRESS 70308 36 U.S.C. § 70308 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/s70308 data/legal/raw/us/code/title-36/usc36.xml 1d29aca873dbd185562441a9cb60b70641558ca43a83edc9024a927c2ca5b25f d8bb3c94f12bbd56e49d7a2bc029b1f4ab0bb8b69327e9ddbdf94d7adcac580d c4e6ba1d6575684ee7b94f547a54f319ac9607c51c1e4503c00145fdabc26431 2026-07-04 official
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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. 105225, 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. 97427, § 15 (1st sentence), 96 Stat. 2267.