36-U.S.C.-21108
§21108 – Duty to Maintain Corporate and Tax-Exempt Status
Pathway
Title 36 > Subtitle II > Part B > Chapter 211 > Section 21108
Details
- Reference: Section 21108
- Legend: §21108 – Duty to Maintain Corporate and Tax-Exempt Status
- USCode Year: 2013
Provision Content
(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.).
(Pub. L. 105–225, Aug. 12, 1998, 112 Stat. 1294.)
Revised Section |
Source (U.S. Code) | Source (Statutes at Large) |
---|---|---|
21108(a) | 36:2408(e). | June 12, 1984, Pub. L. 98–314, §§8(e), 15 (1st sentence), 98 Stat. 238, 239. |
21108(b) | 36:2414 (1st sentence). |
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.
U.S. Encyclopedia of Law Coverage
36-U.S.C.-210313 in the Legal Encyclopedia: Patriotic Organizations
In this entry about 36-U.S.C.-210313, find legal reference material, bibliographies and premiere content related to patriotic organizations in the American Encyclopedia of Law, presenting a comprehensive view of the United States patriotic organizations-specific issues, written by authorities in the field.
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