2017 US Code
Title 36 - Patriotic and National Observances, Ceremonies, and Organizations
Subtitle II - Patriotic and National Organizations
Part B - Organizations
Chapter 211 - American Gold Star Mothers, Incorporated
Sec. 21108 - Duty to maintain corporate and tax-exempt status

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Citation 36 U.S.C. § 21108 (2017)
Section Name §21108. Duty to maintain corporate and tax-exempt status
Section Text

(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.).

Source Credit

(Pub. L. 105–225, Aug. 12, 1998, 112 Stat. 1294.)

Editorial Notes
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.

Publication Title United States Code, 2012 Edition, Supplement 5, Title 36 - PATRIOTIC AND NATIONAL OBSERVANCES, CEREMONIES, AND ORGANIZATIONS
Category Bills and Statutes
Collection United States Code
SuDoc Class Number Y 1.2/5:
Contained Within Title 36 - PATRIOTIC AND NATIONAL OBSERVANCES, CEREMONIES, AND ORGANIZATIONS
Subtitle II - Patriotic and National Organizations
Part B - Organizations
CHAPTER 211 - AMERICAN GOLD STAR MOTHERS, INCORPORATED
Sec. 21108 - Duty to maintain corporate and tax-exempt status
Contains section 21108
Date 2017
Laws In Effect As Of Date January 12, 2018
Positive Law Yes
Disposition standard
Statutes at Large References 98 Stat. 238
112 Stat. 1294
Public Law References Public Law 98-314, Public Law 105-225
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