36 USC 154508 - 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. 1436.)

Historical and Revision Notes

Revised Section	Source (U.S. Code)	Source (Statutes at Large)
154508(a)	36:2808(f).	Oct. 19, 1984, Pub. L. 98–520, §§8(f), 15 (1st sentence), 98 Stat. 2429, 2430.
154508(b)	36:2814 (1st sentence).

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Last modified: October 26, 2015