(a) Corporate Status.—The corporation shall maintain its status as a corporation incorporated under the laws of each State in which it is incorporated.
(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.).
Structure US Code
Title 36— PATRIOTIC AND NATIONAL OBSERVANCES, CEREMONIES, AND ORGANIZATIONS
Subtitle II— Patriotic and National Organizations
CHAPTER 211— AMERICAN GOLD STAR MOTHERS, INCORPORATED
§ 21108. Duty to maintain corporate and tax-exempt status
§ 21109. Records and inspection