---
kind: "section"
citation: "36 U.S.C. § 110108"
title: "36"
title_heading: "Patriotic and National Observances, Ceremonies, and Organizations"
number: "110108"
heading: "Duty to maintain corporate and tax-exempt status"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/36/110108"
units:
  - "Subtitle II — Patriotic and National Organizations"
  - "Part B — Organizations"
  - "Chapter 1101 — Jewish War Veterans of the United States of America, Incorporated"
---

# §110108. Duty to maintain corporate and tax-exempt status

- (a) **Corporate Status.—** The [corporation](/usc/36/220501.md?p=b-7) shall maintain its status as a [corporation](/usc/36/220501.md?p=b-7) incorporated under the laws of New York.
- (b) **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. 1368.)

## Notes

| Historical and Revision Notes |  |  |
| --- | --- | --- |
| Revised<br>Section | Source (U.S. Code) | Source (Statutes at Large) |
| 110108(a) | 36:2701(b). | Aug. 21, 1984, Pub. L. 98–391, §§ 1(b), 15 (1st sentence), 98 Stat. 1358, 1361. |
| 110108(b) | 36:2714 (1st sentence). |  |

In subsection (a), the words “retain and” and “organized and” are omitted as unnecessary.