---
kind: "section"
citation: "36 U.S.C. § 150410"
title: "36"
title_heading: "Patriotic and National Observances, Ceremonies, and Organizations"
number: "150410"
heading: "Duty to maintain tax-exempt status"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/36/150410"
units:
  - "Subtitle II — Patriotic and National Organizations"
  - "Part B — Organizations"
  - "Chapter 1504 — National American Indian Veterans, Incorporated"
---

# §150410. 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.


## Source credit

(Added Pub. L. 118–31, div. E, title LI, § 5103(a), Dec. 22, 2023, 137 Stat. 937.)

## Notes

### Editorial Notes

### References in Text

Internal Revenue Code of 1986, referred to in text, is classified to Title 26, Internal Revenue Code.