Title 36, Patriotic and National ObservancesRelease 119-102
§22507 Tax-exempt Status
Title 36 › Subtitle II — Patriotic and National Organizations › Part B — Organizations › CHAPTER 225 — AMERICAN WAR MOTHERS › § 22507
Summary
The corporation's property and money used only for its purposes are tax-free to the United States, D.C., and territories/possessions.
Full Legal Text
Title 36, §22507
Patriotic and National Observances, Source: USLM XML via OLRC
The personal property and funds of the corporation, whether principal or income, so long as held or used only to carry out the purposes of the corporation, are exempt from taxation by the United States Government, the District of Columbia, and the territories and possessions of the United States.
Legislative History
Notes & Related Subsidiaries
Historical and Revision Notes
Revised SectionSource (U.S. Code)Source (Statutes at Large) 2250736:96 (1st sentence).Feb. 24, 1925, ch. 303, § 6 (less proviso), 43 Stat. 967. The words “so long as held or used only to carry out the purposes of the corporation” are substituted for “held or used for the purposes hereof, pursuant to the provisions of this chapter . . . so long as the same shall be so used” to eliminate unnecessary words. The words “the United States Government, the District of Columbia, and the territories and possessions of the United States” are substituted for “the United States or any Territory or District thereof” for clarity.
Reference
Citations & Metadata
Citation
36 U.S.C. § 22507
Title 36, Patriotic and National Observances
Last Updated
Aug 21, 2026
Release point: 119-102