---
kind: "section"
citation: "36 U.S.C. § 220708"
title: "36"
title_heading: "Patriotic and National Observances, Ceremonies, and Organizations"
number: "220708"
heading: "Duty to maintain tax-exempt status"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/36/220708"
units:
  - "Subtitle II — Patriotic and National Organizations"
  - "Part B — Organizations"
  - "Chapter 2207 — United States Submarine Veterans of World War Ii"
---

# §220708. 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 ([26 U.S.C. 1](/usc/26/1.md) et seq.).


## Source credit

(Pub. L. 105–225, Aug. 12, 1998, 112 Stat. 1480.)

## Notes

| Historical and Revision Notes |  |  |
| --- | --- | --- |
| Revised<br>Section | Source (U.S. Code) | Source (Statutes at Large) |
| 220708 | 36:1814 (1st sentence). | Nov. 20, 1981, Pub. L. 97–83, § 15 (1st sentence), 95 Stat. 1096. |