United States Code
USC most recently checked for updates: Jun 09, 2025
§ 154508.
Duty to maintain corporate and tax-exempt status
(a)
The corporation shall maintain its status as a corporation incorporated under the laws of each State in which it is incorporated.
(b)
The corporation shall maintain its status as an organization exempt from taxation under the Internal Revenue Code of 1986 (26 U.S.C. 1 et seq.).
cite as: 36 USC 154508
