1. U.S. Code
  2. title 36
  3. subtitle II
  4. part B
  5. chapter 1001
  6. § 100108

View all text of Chapter 1001 [§ 100101 - § 100112]

§ 100108. 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.).

(Pub. L. 105–225, Aug. 12, 1998, 112 Stat. 1366.)

CITE AS: 36 USC 100108