---
kind: "section"
citation: "36 U.S.C. § 21008"
title: "36"
title_heading: "Patriotic and National Observances, Ceremonies, and Organizations"
number: "21008"
heading: "Duty to maintain corporate and tax-exempt status"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/36/21008"
units:
  - "Subtitle II — Patriotic and National Organizations"
  - "Part B — Organizations"
  - "Chapter 210 — American Gi Forum of the United States"
---

# §21008. 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 Texas.
- (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

(Added Pub. L. 105–354, § 1(5)(A), Nov. 3, 1998, 112 Stat. 3243.)

## Notes

| Historical and Revision Notes |  |  |
| --- | --- | --- |
| Revised<br>Section | Source (U.S. Code) | Source (Statutes at Large) |
| 21008(a) | 36 App.:5908(e). | Aug. 13, 1998, Pub. L. 105–231, §§ 8(e), 14 (related to duty to maintain status), 112 Stat. 1531, 1532. |
| 21008(b) | 36 App.:5913 (related to duty to maintain status). |  |

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