Title 36, Patriotic and National ObservancesRelease 119-110
§20909 Duty to Maintain Corporate and Tax-exempt Status
Title 36 › Subtitle II — Patriotic and National Organizations › Part B — Organizations › CHAPTER 209 — AMERICAN EX-PRISONERS OF WAR › § 20909
Summary
The corporation must stay incorporated under the laws of the State of Washington. 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, §20909
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 State of Washington.
(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) 20909(a)36:2108(f).Aug. 10, 1982, Pub. L. 97–234, §§ 8(f), 15 (1st sentence), 96 Stat. 262, 263. 20909(b)36:2114 (1st sentence). In subsection (a), the words “organized and” are omitted as unnecessary.
Reference
Citations & Metadata
Citation
36 U.S.C. § 20909
Title 36, Patriotic and National Observances
Last Updated
Sep 22, 2026
Release point: 119-110