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§ 190309. 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
§ 190309. 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. 1450.)

Historical and Revision Notes
RevisedSection Source (U.S. Code) Source (Statutes at Large)
190309 36:5114 (1st sentence). Oct. 23, 1992, Pub. L. 102–484, title XVIII, § 1835 (1st sentence), 106 Stat. 2586.

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