---
kind: "section"
citation: "36 U.S.C. § 120101"
title: "36"
title_heading: "Patriotic and National Observances, Ceremonies, and Organizations"
number: "120101"
heading: "Organization"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/36/120101"
units:
  - "Subtitle II — Patriotic and National Organizations"
  - "Part B — Organizations"
  - "Chapter 1201 — Korean War Veterans Association, Incorporated"
---

# §120101. Organization

- (a) **Federal Charter.—** Korean War Veterans Association, Incorporated (in this chapter, the “[corporation](/usc/36/220501.md?p=b-7)”), a nonprofit organization that meets the requirements for a veterans service organization under section 501(c)(19) of the Internal Revenue Code of 1986 and that is organized under the laws of the State of New York, is a federally chartered [corporation](/usc/36/220501.md?p=b-7).
- (b) **Expiration of Charter.—** If the [corporation](/usc/36/220501.md?p=b-7) does not comply with the provisions of this chapter, the charter granted by [subsection (a)](#a) shall expire.

## Source credit

(Added Pub. L. 110–254, § 1(a)(2), June 30, 2008, 122 Stat. 2419.)

## Notes

### Editorial Notes

### References in Text

Section 501(c)(19) of the Internal Revenue Code of 1986, referred to in subsec. (a), is classified to section 501(c)(19) of Title 26, Internal Revenue Code.