Title 36 — Patriotic and National ObservancesRelease 119-73

§70108 Duty to maintain corporate and tax-exempt status

Title 36 › Subtitle Subtitle II— - Patriotic and National Organizations › Part Part B— - Organizations › Chapter CHAPTER 701— - FLEET RESERVE ASSOCIATION › § 70108

Last updated Apr 6, 2026|Official source

Full Legal Text

Title 36, §70108

Patriotic and National Observances — Source: USLM XML via OLRC

(a)The corporation shall maintain its status as a corporation incorporated under the laws of Pennsylvania.

(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) 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”.

Reference

Citations & Metadata

Citation

36 U.S.C. § 70108

Title 36 — Patriotic and National Observances

Last Updated

Apr 6, 2026

Release point: 119-73