36 U.S.C. § 20208
Duty to maintain corporate and tax-exempt status
(Added Pub. L. 105–354, § 1(4)(A), Nov. 3, 1998, 112 Stat. 3241.)
- (a) Corporate Status.— The corporation shall maintain its status as a corporation incorporated under the laws of the District of Columbia.
- (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.).
(Added Pub. L. 105–354, § 1(4)(A), , 112 Stat. 3241.)
| Historical and Revision Notes | ||
|---|---|---|
| Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
| 20208(a) | 36 App.:5808(e). | Nov. 18, 1997, Pub. L. 105–85, title XV, §§ 1508(e), 1514 (related to duty to maintain status), 111 Stat. 1965, 1966. |
| 20208(b) | 36 App.:5813 (related to duty to maintain status). | |
In subsection (a), the words “organized and” are omitted as unnecessary.