36 USC § 70108 - Duty to maintain corporate and tax-exempt status

---
identifier: "/us/usc/t36/s70108"
source: "usc"
legal_status: "official_legal_evidence"
title: "36 USC § 70108 - Duty to maintain corporate and tax-exempt status"
title_number: 36
title_name: "PATRIOTIC AND NATIONAL OBSERVANCES, CEREMONIES, AND ORGANIZATIONS"
section_number: "70108"
section_name: "Duty to maintain corporate and tax-exempt status"
chapter_number: 701
chapter_name: "FLEET RESERVE ASSOCIATION"
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. 1348; Pub. L. 106–398, § 1 [[div. A], title X, § 1087(g)(4)], Oct. 30, 2000, 114 Stat. 1654, 1654A–294.)"
---


# § 70108. 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 Pennsylvania.

**(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.).

---

**Source Credit**: (Pub. L. 105–225, Aug. 12, 1998, 112 Stat. 1348; Pub. L. 106–398, § 1 [[div. A], title X, § 1087(g)(4)], Oct. 30, 2000, 114 Stat. 1654, 1654A–294.)

| RevisedSection | Source (U.S. Code) | Source (Statutes at Large) |
| --- | --- | --- |
| 70108(a) | 36:5608(e). | Sept. 23, 1996, Pub. L. 104–201, title XVIII, §§ 1808(e), 1814 (related to duty to maintain status), 110 Stat. 2761, 2762. |
| 70108(b) | 36:5613 (related to duty to maintain status). |  |

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

## Editorial Notes

### Amendments

2000—Subsec. (a).  substituted “Pennsylvania” for “Delaware”.