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U.S. Code, Title 36, Patriotic Societies and Observances
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General SummaryThe U.S. Code is a consolidation and codification by subject matter of the general and permanent laws of the United States. While every effort has been made to ensure that this reproduction of the Code is accurate, those using it for legal purposes should verify their results against the printed version of the Code available through the Government Printing Office.
§ 80508. 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. 1364.)
Historical and Revision Notes
Revised Section
Source (U.S. Code)
Source (Statutes at Large)
80508 36:1614 (1st sentence). Dec. 4, 1980, Pub. L. 96–497, § 15 (1st sentence), 94 Stat. 2597.
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Chicago: "U.S. Congress, Office of the Law Revision Counsel", "§ 80508. Duty to Maintain Tax-Exempt Status," U.S. Code, Title 36, Patriotic Societies and Observances in U.S. Code, Title 36, Patriotic Societies and Observances (Washington, D.C.: Government Printing Office, 2002), Original Sources, accessed March 27, 2025, http://www.originalsources.com/Document.aspx?DocID=54G7RZ59L9H46G9.
MLA: "U.S. Congress, Office of the Law Revision Counsel". "§ 80508. Duty to Maintain Tax-Exempt Status." U.S. Code, Title 36, Patriotic Societies and Observances, in U.S. Code, Title 36, Patriotic Societies and Observances, Washington, D.C., Government Printing Office, 2002, Original Sources. 27 Mar. 2025. http://www.originalsources.com/Document.aspx?DocID=54G7RZ59L9H46G9.
Harvard: "U.S. Congress, Office of the Law Revision Counsel", '§ 80508. Duty to Maintain Tax-Exempt Status' in U.S. Code, Title 36, Patriotic Societies and Observances. cited in 2002, U.S. Code, Title 36, Patriotic Societies and Observances, Government Printing Office, Washington, D.C.. Original Sources, retrieved 27 March 2025, from http://www.originalsources.com/Document.aspx?DocID=54G7RZ59L9H46G9.
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