36 U.S.C. § 21108 — Duty to maintain corporate and tax-exempt status
U.S.C. Title 36 - PATRIOTIC AND NATIONAL OBSERVANCES, CEREMONIES, ANDÂ ORGANIZATIONS 36 U.S.C. United States Code, 2023 Edition Title 36 - PATRIOTIC AND NATIONAL OBSERVANCES, CEREMONIES, ANDÂ ORGANIZATIONS Subtitle II - Patriotic and National Organizations Part B - Organizations CHAPTER 211 - AMERICAN GOLD STAR MOTHERS, INCORPORATED Sec. 21108 - Duty to maintain corporate and tax-exempt status From the U.S. Government Publishing Office, www.gpo.gov
§21108. Duty to maintain corporate and tax-exempt status
(a) Corporate Status.—The corporation shall maintain its status as a corporation incorporated under the laws of each State in which it is incorporated. (b) Tax-Exempt Status.—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. 1294.)
Historical and Revision Notes Revised SectionSource (U.S. Code)Source (Statutes at Large)
21108(a) 36:2408(e). June 12, 1984, Pub. L. 98–314, §§8(e), 15 (1st sentence), 98 Stat. 238, 239.
21108(b) 36:2414 (1st sentence).
In subsection (a), the words "organized and" are omitted as unnecessary. The words "each State" are substituted for "State or States" for consistency in the revised title and to eliminate unnecessary words.