36 USC § 21008 - Duty to maintain corporate and tax-exempt status

---
identifier: "/us/usc/t36/s21008"
source: "usc"
legal_status: "official_legal_evidence"
title: "36 USC § 21008 - Duty to maintain corporate and tax-exempt status"
title_number: 36
title_name: "PATRIOTIC AND NATIONAL OBSERVANCES, CEREMONIES, AND ORGANIZATIONS"
section_number: "21008"
section_name: "Duty to maintain corporate and tax-exempt status"
chapter_number: 210
chapter_name: "AMERICAN GI FORUM 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: "(Added Pub. L. 105–354, § 1(5)(A), Nov. 3, 1998, 112 Stat. 3243.)"
---


# § 21008. Duty to maintain corporate and tax-exempt status

**(a)** **Corporate Status.—** The corporation shall maintain its status as a corporation incorporated under the laws of Texas.

**(b)** **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.).

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**Source Credit**: (Added Pub. L. 105–354, § 1(5)(A), Nov. 3, 1998, 112 Stat. 3243.)

| RevisedSection | Source (U.S. Code) | Source (Statutes at Large) |
| --- | --- | --- |
| 21008(a) | 36 App.:5908(e). | Aug. 13, 1998, Pub. L. 105–231, §§ 8(e), 14 (related to duty to maintain status), 112 Stat. 1531, 1532. |
| 21008(b) | 36 App.:5913 (related to duty to maintain status). |  |

In subsection (a), the words “organized and” are omitted as unnecessary.