FEDERAL · 36 U.S.C. · Chapter 211
Duty to maintain corporate and tax-exempt status
36 U.S.C. § 21108
Title36 — Patriotic and National Observances
Chapter211 — AMERICAN GOLD STAR MOTHERS, INCORPORATED
This text of 36 U.S.C. § 21108 (Duty to maintain corporate and tax-exempt status) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
36 U.S.C. § 21108.
Text
(a)Corporate Status.—The corporation shall maintain its status as a corporation incorporated under the laws of each State in which it is incorporated.
(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.).
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Related
§ 1
26 U.S.C. § 1
Source Credit
History
(Pub. L. 105–225, Aug. 12, 1998, 112 Stat. 1294.)
Editorial Notes
In subsection (a), the words "organized and" are omitted as unnecessary. The words "each State" are substituted for "State or States" for consistency in the revised title and to eliminate unnecessary words.
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Bluebook (online)
36 U.S.C. § 21108, Counsel Stack Legal Research, https://law.counselstack.com/usc/36/21108.