Title 36, Patriotic and National ObservancesRelease 119-110

§22908 Duty to Maintain Corporate and Tax-exempt Status

Title 36 › Subtitle II — Patriotic and National Organizations › Part B — Organizations › CHAPTER 229 — ARMY AND NAVY UNION OF THE UNITED STATES OF AMERICA › § 22908

Last updated Sep 22, 2026|Official source

Summary

Must remain incorporated under Ohio law. Must keep its tax-exempt status under the Internal Revenue Code of 1986 (26 U.S.C. 1 et seq.).

Full Legal Text

Title 36, §22908

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 Ohio.

(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) 22908(a)36:3908(f).Nov. 6, 1986, Pub. L. 99–604, §§ 8(f), 15 (1st sentence), 100 Stat. 3447, 3448. 22908(b)36:3914 (1st sentence). In subsection (a), the words “retain and”, “organized and”, and “the State of” are omitted as unnecessary.

Reference

Citations & Metadata

Citation

36 U.S.C. § 22908

Title 36, Patriotic and National Observances

Last Updated

Sep 22, 2026

Release point: 119-110