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2011 US Code
Title 36 - Patriotic and National Observances, Ceremonies, Andorganizations
Subtitle II - Patriotic and National Organizations (§§ 10101 - 240112)
Part B - Organizations (§§ 20101 - 240112)
Chapter 1001 - ITALIAN AMERICAN WAR VETERANS OF THE UNITED STATES (§§ 100101 - 100112)
Section 100108 - Duty to maintain tax-exempt status

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Publication TitleUnited States Code, 2006 Edition, Supplement 5, Title 36 - PATRIOTIC AND NATIONAL OBSERVANCES, CEREMONIES, ANDORGANIZATIONS
CategoryBills and Statutes
CollectionUnited States Code
SuDoc Class NumberY 1.2/5:
Contained WithinTitle 36 - PATRIOTIC AND NATIONAL OBSERVANCES, CEREMONIES, ANDORGANIZATIONS
Subtitle II - Patriotic and National Organizations
Part B - Organizations
CHAPTER 1001 - ITALIAN AMERICAN WAR VETERANS OF THE UNITED STATES
Sec. 100108 - Duty to maintain tax-exempt status
Containssection 100108
Date2011
Laws in Effect as of DateJanuary 3, 2012
Positive LawYes
Dispositionstandard
Source CreditPub. L. 105-225, Aug. 12, 1998, 112 Stat. 1366.
Statutes at Large References95 Stat. 1093
112 Stat. 1366
Public Law ReferencesPublic Law 97-82, Public Law 105-225

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36 USC § 100108 (2011)
§100108. Duty to maintain 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.).

(Pub. L. 105–225, Aug. 12, 1998, 112 Stat. 1366.)

Historical and Revision Notes
Revised

Section

Source (U.S. Code)Source (Statutes at Large)
100108 36:1714 (1st sentence). Nov. 20, 1981, Pub. L. 97–82, §15 (1st sentence), 95 Stat. 1093.

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