36 USC § 100108 - Duty to maintain tax-exempt status

---
identifier: "/us/usc/t36/s100108"
source: "usc"
legal_status: "official_legal_evidence"
title: "36 USC § 100108 - Duty to maintain tax-exempt status"
title_number: 36
title_name: "PATRIOTIC AND NATIONAL OBSERVANCES, CEREMONIES, AND ORGANIZATIONS"
section_number: "100108"
section_name: "Duty to maintain tax-exempt status"
chapter_number: 1001
chapter_name: "ITALIAN AMERICAN WAR VETERANS OF THE UNITED STATES"
part_number: "B"
part_name: "Organizations"
positive_law: true
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Pub. L. 105–225, Aug. 12, 1998, 112 Stat. 1366.)"
---


# § 100108. Duty to maintain tax-exempt status

26 U.S.C. 1

The corporation shall maintain its status as an organization exempt from taxation under the Internal Revenue Code of 1986 ( et seq.).

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**Source Credit**: (Pub. L. 105–225, Aug. 12, 1998, 112 Stat. 1366.)

| 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. |