36 U.S.C. § 70308Chapter 703

§70308. Duty to maintain tax-exempt status

Primary source

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

Full Text

§70308. 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.).

Historical and Revision Notes
Revised

Section

Source (U.S. Code)Source (Statutes at Large)
70308 36:2214 (1st sentence). Jan. 8, 1983, Pub. L. 97–427, §15 (1st sentence), 96 Stat. 2267.
Last amended: December 31, 2024

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