36 USC § 20708
Duty to maintain tax-exempt status
October 21, 2020
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.
Open Table
Revised Section |
Source (U.S. Code) | Source (Statutes at Large) |
---|---|---|
20708 | 36:1914. | June 1, 1982, Pub. L. 97–192, §15, 96 Stat. 111. |