36 U.S.C. § 21008
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 Texas.
(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.).
(Added Pub. L. 105–354, § 1(5)(A) , Nov. 3, 1998 , 112 Stat. 3243 .)