U.S.C. Title 36 - PATRIOTIC AND NATIONAL OBSERVANCES, CEREMONIES, ANDÂ ORGANIZATIONS 36 U.S.C. United States Code, 2023 Edition Title 36 - PATRIOTIC AND NATIONAL OBSERVANCES, CEREMONIES, ANDÂ ORGANIZATIONS Subtitle II - Patriotic and National Organizations Part B - Organizations CHAPTER 701 - FLEET RESERVE ASSOCIATION Sec. 70108 - Duty to maintain corporate and tax-exempt status From the U.S. Government Publishing Office, www.gpo.gov
§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.).
(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.)
Historical and Revision Notes Revised SectionSource (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). Pub. L. 106–398 substituted "Pennsylvania" for "Delaware".