Title 36 — Patriotic and National Observances, Ceremonies, and Organizations
Part B · Chapter 211 — American Gold Star Mothers, Incorporated
§ 21108. Duty to maintain corporate and tax-exempt status
Statutory text
Corporate Status.—
The corporation shall maintain its status as a corporation incorporated under the laws of each State in which it is incorporated.
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.).
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. § 21108
(Pub. L. 105–225, Aug. 12, 1998, 112 Stat. 1294.)
Source evidence
Code source credit
(Pub. L. 105–225, Aug. 12, 1998, 112 Stat. 1294.)
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) |
| 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.