Title 36 — Patriotic and National ObservancesRelease 119-73

§21108 Duty to maintain corporate and tax-exempt status

Title 36 › Subtitle Subtitle II— - Patriotic and National Organizations › Part Part B— - Organizations › Chapter CHAPTER 211— - AMERICAN GOLD STAR MOTHERS, INCORPORATED › § 21108

Last updated Apr 6, 2026|Official source

Full Legal Text

Title 36, §21108

Patriotic and National Observances — Source: USLM XML via OLRC

(a)The corporation shall maintain its status as a corporation incorporated under the laws of each State in which it is incorporated.

(b)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.).

Legislative History

Notes & Related Subsidiaries

Historical and Revision Notes

Revised SectionSource (U.S. Code)Source (Statutes at Large) 21108(a)36:2408(e).June 12, 1984, Pub. L. 98–314, §§ 8(e), 15 (1st sentence), 98 Stat. 238, 239. 21108(b)36:2414 (1st sentence). In subsection (a), the words “organized and” are omitted as unnecessary. The words “each State” are substituted for “State or States” for consistency in the revised title and to eliminate unnecessary words.

Reference

Citations & Metadata

Citation

36 U.S.C. § 21108

Title 36 — Patriotic and National Observances

Last Updated

Apr 6, 2026

Release point: 119-73