---
kind: "section"
citation: "36 U.S.C. § 100108"
title: "36"
title_heading: "Patriotic and National Observances, Ceremonies, and Organizations"
number: "100108"
heading: "Duty to maintain tax-exempt status"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/36/100108"
units:
  - "Subtitle II — Patriotic and National Organizations"
  - "Part B — Organizations"
  - "Chapter 1001 — Italian American War Veterans of the United States"
---

# §100108. Duty to maintain tax-exempt status


The [corporation](/usc/36/220501.md?p=b-7) shall maintain its status as an organization exempt from taxation under the Internal Revenue Code of 1986 ([26 U.S.C. 1](/usc/26/1.md) et seq.).


## Source credit

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

## Notes

| Historical and Revision Notes |  |  |
| --- | --- | --- |
| Revised<br>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. |