Title 36, Patriotic and National ObservancesRelease 119-102
§50108 Duty to Maintain Tax-exempt Status
Title 36 › Subtitle II — Patriotic and National Organizations › Part B — Organizations › CHAPTER 501 — DAUGHTERS OF UNION VETERANS OF THE CIVIL WAR 1861–1865 › § 50108
Summary
Corporation must keep tax-exempt status under the Internal Revenue Code of 1986; otherwise charter ends.
Full Legal Text
Title 36, §50108
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) 5010836:3714.Dec. 9, 1985, Pub. L. 99–172, § 15, 99 Stat. 1022.
Reference
Citations & Metadata
Citation
36 U.S.C. § 50108
Title 36, Patriotic and National Observances
Last Updated
Aug 21, 2026
Release point: 119-102