Title 36, Patriotic and National ObservancesRelease 119-110

§152909 Duty to Maintain Corporate and Tax-exempt Status

Title 36 › Subtitle II — Patriotic and National Organizations › Part B — Organizations › CHAPTER 1529 — NATIONAL SOCIETY, DAUGHTERS OF THE AMERICAN COLONISTS › § 152909

Last updated Sep 22, 2026|Official source

Summary

The corporation must keep its legal status as a corporation in every State where it is incorporated and must keep its tax-exempt status under the Internal Revenue Code of 1986 (26 U.S.C. 1 et seq.).

Full Legal Text

Title 36, §152909

Patriotic and National Observances, Source: USLM XML via OLRC

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

Legislative History

Notes & Related Subsidiaries

Historical and Revision Notes

Revised SectionSource (U.S. Code)Source (Statutes at Large) 152909(a)36:2908(f).Oct. 30, 1984, Pub. L. 98–561, §§ 8(f), 16 (1st sentence), 98 Stat. 2911, 2913. 152909(b)36:2915 (1st sentence).

Reference

Citations & Metadata

Citation

36 U.S.C. § 152909

Title 36, Patriotic and National Observances

Last Updated

Sep 22, 2026

Release point: 119-110