36 U.S.C. § 40108Chapter 401
§40108. Duty to maintain 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
§40108. Duty to maintain 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.).
| Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
|---|---|---|
| 40108 | 36:2614 (1st sentence). | Aug. 17, 1984, Pub. L. 98–382, §15 (1st sentence), 98 Stat. 1345. |
Last amended: December 31, 2024
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