Title 36, Patriotic and National ObservancesRelease 119-110
§21108 Duty to Maintain Corporate and Tax-exempt Status
Title 36 › Subtitle II — Patriotic and National Organizations › Part B — Organizations › CHAPTER 211 — AMERICAN GOLD STAR MOTHERS, INCORPORATED › § 21108
Summary
Must stay incorporated in every State where it is formed and keep tax-exempt status under Internal Revenue Code of 1986.
Full Legal Text
Title 36, §21108
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) 21108(a)36:2408(e).June 12, 1984, Pub. L. 98–314, §§ 8(e), 15 (1st sentence), 98 Stat. 238, 239. 21108(b)36:2414 (1st sentence). In subsection (a), the words “organized and” are omitted as unnecessary. The words “each State” are substituted for “State or States” for consistency in the revised title and to eliminate unnecessary words.
Reference
Citations & Metadata
Citation
36 U.S.C. § 21108
Title 36, Patriotic and National Observances
Last Updated
Sep 22, 2026
Release point: 119-110