Duty to maintain tax-exempt status

Checkout our iOS App for a better way to browser and research.

§40108. 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. 1330 .)

Historical and Revision Notes
Revised

Section

Source (U.S. Code)Source (Statutes at Large)
40108 36:2614 (1st sentence). Aug. 17, 1984, Pub. L. 98–382, §15 (1st sentence), 98 Stat. 1345 .


Download our app to see the most-to-date content.