§20208. Duty to maintain corporate and tax-exempt status

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Verbatim text below is from the United States Code (GovInfo), a public-domain U.S. government work.

Full Text

§20208. 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 the District of Columbia.

(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.).

Historical and Revision Notes
Revised Section	Source (U.S. Code)	Source (Statutes at Large)
20208(a)	36 App.:5808(e).	Nov. 18, 1997, Pub. L. 105–85, title XV, §§1508(e), 1514 (related to duty to maintain status), 111 Stat. 1965, 1966.
20208(b)	36 App.:5813 (related to duty to maintain status).

In subsection (a), the words "organized and" are omitted as unnecessary.

Last amended: December 31, 2024

Recent related rulemaking (Federal Register)

No recent rulemaking references this section title in the Federal Register.

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