---
kind: "section"
citation: "36 U.S.C. § 21108"
title: "36"
title_heading: "Patriotic and National Observances, Ceremonies, and Organizations"
number: "21108"
heading: "Duty to maintain corporate and tax-exempt status"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/36/21108"
units:
  - "Subtitle II — Patriotic and National Organizations"
  - "Part B — Organizations"
  - "Chapter 211 — American Gold Star Mothers, Incorporated"
---

# §21108. 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 each State in which it is incorporated.
- (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. 1294.)

## Notes

| Historical and Revision Notes |  |  |
| --- | --- | --- |
| Revised<br>Section | Source (U.S. Code) | Source (Statutes at Large) |
| 21108(a) | 36:2408(e). | June 12, 1984, Pub. L. 98–314, §§ 8(e), 15 (1st sentence), 98 Stat. 238, 239. |
| 21108(b) | 36:2414 (1st sentence). |  |

In subsection (a), the words “organized and” are omitted as unnecessary. The words “each State” are substituted for “State or States” for consistency in the revised title and to eliminate unnecessary words.