Title 36 — Patriotic and National Observances, Ceremonies, and Organizations
Part B · Chapter 207 — American Council of Learned Societies
§ 20708. Duty to maintain tax-exempt status
Statutory text
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
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
Pub. L. 105–225 · 112 Stat. 1253
Enacted · 36 U.S.C. § 20708
(Pub. L. 105–225, Aug. 12, 1998, 112 Stat. 1289.)
Source evidence
Code source credit
(Pub. L. 105–225, Aug. 12, 1998, 112 Stat. 1289.)
0 of 1 references resolved to an enrolled provision · 1 partial
Notes
historicalAndRevision
| Historical and Revision Notes | ||
|---|---|---|
| RevisedSection | Source (U.S. Code) | Source (Statutes at Large) |
| 20708 | 36:1914. | June 1, 1982, Pub. L. 97–192, § 15, 96 Stat. 111. |