36 U.S.C. § 150109

Duty to maintain corporate and tax-exempt status

(a) Corporate Status.—

The corporation shall maintain its status as a corporation incorporated under the laws of the District of Columbia.

(b) Tax-Exempt Status.—

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.).

( Pub. L. 105–225 , Aug. 12, 1998 , 112 Stat. 1387 .)