Duty to maintain tax-exempt status

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§140708. 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. 1385 .)

Historical and Revision Notes
Revised

Section

Source (U.S. Code)Source (Statutes at Large)
140708 36:5014 (1st sentence). Oct. 23, 1992, Pub. L. 102–484, title XVIII, §1815 (1st sentence), 106 Stat. 2583 .


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