Title 36, Patriotic and National ObservancesRelease 119-110
§20208 Duty to Maintain Corporate and Tax-exempt Status
Title 36 › Subtitle II — Patriotic and National Organizations › Part B — Organizations › CHAPTER 202 — AIR FORCE SERGEANTS ASSOCIATION › § 20208
Summary
The corporation must keep being a corporation formed under the laws of the District of Columbia. It must also keep its tax-exempt status under the Internal Revenue Code of 1986 (26 U.S.C. 1 et seq.).
Full Legal Text
Title 36, §20208
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 the District of Columbia.
(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) 20208(a)36 App.:5808(e).Nov. 18, 1997, Pub. L. 105–85, title XV, §§ 1508(e), 1514 (related to duty to maintain status), 111 Stat. 1965, 1966. 20208(b)36 App.:5813 (related to duty to maintain status). In subsection (a), the words “organized and” are omitted as unnecessary.
Reference
Citations & Metadata
Citation
36 U.S.C. § 20208
Title 36, Patriotic and National Observances
Last Updated
Sep 22, 2026
Release point: 119-110