---
kind: "section"
citation: "36 U.S.C. § 210107"
title: "36"
title_heading: "Patriotic and National Observances, Ceremonies, and Organizations"
number: "210107"
heading: "Nonapplication of audit requirements"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/36/210107"
units:
  - "Subtitle II — Patriotic and National Organizations"
  - "Part B — Organizations"
  - "Chapter 2101 — Theodore Roosevelt Association"
---

# §210107. Nonapplication of audit requirements


The audit requirements of [section 10101 of this title](/usc/36/10101.md) do not apply to the [corporation](/usc/36/220501.md?p=b-7).


## Source credit

(Pub. L. 105–225, Aug. 12, 1998, 112 Stat. 1456.)

## Notes

| Historical and Revision Notes |  |  |
| --- | --- | --- |
| Revised<br>Section | Source (U.S. Code) | Source (Statutes at Large) |
| 210107 | (no source). |  |

This section is added to except the Theodore Roosevelt Association from the application of section 10101 of the revised title, restating 36:1101–1103, which imposes audit requirements on certain federally chartered corporations. The Association is not included in the list of corporations set out in 36:1101 to which the audit requirements apply.