---
kind: "section"
citation: "36 U.S.C. § 70108"
title: "36"
title_heading: "Patriotic and National Observances, Ceremonies, and Organizations"
number: "70108"
heading: "Duty to maintain corporate and tax-exempt status"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/36/70108"
units:
  - "Subtitle II — Patriotic and National Organizations"
  - "Part B — Organizations"
  - "Chapter 701 — Fleet Reserve Association"
---

# §70108. 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 Pennsylvania.
- (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. 1348; Pub. L. 106–398, § 1 [[div. A], title X, § 1087(g)(4)], Oct. 30, 2000, 114 Stat. 1654, 1654A–294.)

## Notes

| Historical and Revision Notes |  |  |
| --- | --- | --- |
| Revised<br>Section | Source (U.S. Code) | Source (Statutes at Large) |
| 70108(a) | 36:5608(e). | Sept. 23, 1996, Pub. L. 104–201, title XVIII, §§ 1808(e), 1814 (related to duty to maintain status), 110 Stat. 2761, 2762. |
| 70108(b) | 36:5613 (related to duty to maintain status). |  |

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

### Editorial Notes

### Amendments

2000—Subsec. (a). Pub. L. 106–398 substituted “Pennsylvania” for “Delaware”.