Title 36, Patriotic and National ObservancesRelease 119-102
§20708 Duty to Maintain Tax-exempt Status
Title 36 › Subtitle II — Patriotic and National Organizations › Part B — Organizations › CHAPTER 207 — AMERICAN COUNCIL OF LEARNED SOCIETIES › § 20708
Summary
Must be tax-exempt under 26 U.S.C. 1 et seq., or the corporation’s charter ends.
Full Legal Text
Title 36, §20708
Patriotic and National Observances, Source: USLM XML via OLRC
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.). If the corporation does not maintain that status, the charter granted by this chapter expires.
Legislative History
Notes & Related Subsidiaries
Historical and Revision Notes
Revised SectionSource (U.S. Code)Source (Statutes at Large) 2070836:1914.June 1, 1982, Pub. L. 97–192, § 15, 96 Stat. 111.
Reference
Citations & Metadata
Citation
36 U.S.C. § 20708
Title 36, Patriotic and National Observances
Last Updated
Aug 21, 2026
Release point: 119-102