§ 100108. Duty to maintain tax-exempt status

Type Statute
Publication 2024-04-08
State In force
Department United States Congress
Source OLRC
Reform history JSON API
§ 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.)

Historical and Revision Notes
RevisedSection Source (U.S. Code) Source (Statutes at Large)
100108 36:1714 (1st sentence). Nov. 20, 1981, Pub. L. 97–82, § 15 (1st sentence), 95 Stat. 1093.

This document does not substitute reading the official United States Code published by the Office of the Law Revision Counsel. We assume no responsibility for any inaccuracies resulting from the conversion to this format.