Historical and Revision Notes
Revised Section	Source (U.S. Code)	Source (Statutes at Large)
10101(a)	36:1084 (less (b) (2d sentence cl. (2))).	July 16, 1964, Pub. L. 88–378, § 14 (less (b) (2d sentence cl. (2))), 78 Stat. 327.
	36:1101(1)–(76), (77) (related to Fleet Reserve Association).	Aug. 30, 1964, Pub. L. 88–504, § 1(1)–(76), (77) (related to Fleet Reserve Association), 78 Stat. 635; Dec. 15, 1975, Pub. L. 94–151, § 2, 89 Stat. 809; Nov. 11, 1977, Pub. L. 95–167, § 2, 91 Stat. 1348; Dec. 29, 1979, Pub. L. 96–165, § 9(g), 93 Stat. 1272; Dec. 2, 1980, Pub. L. 96–489, § 11, 94 Stat. 2554; Dec. 4, 1980, Pub. L. 96–497, § 11, 94 Stat. 2596; Nov. 20, 1981, Pub. L. 97–82, § 11, 95 Stat. 1093; Nov. 20, 1981, Pub. L. 97–83, § 11, 95 Stat. 1095; June 1, 1982, Pub. L. 97–192, § 11, 96 Stat. 110; Aug. 9, 1982, Pub. L. 97–231, § 11, 96 Stat. 257; Aug. 10, 1982, Pub. L. 97–234, § 11, 96 Stat. 263; Jan. 8, 1983, Pub. L. 97–427, § 11, 96 Stat. 2266; Apr. 10, 1984, Pub. L. 98–257, § 11, 98 Stat. 128; June 12, 1984, Pub. L. 98–314, § 11, 98 Stat. 239; July 23, 1984, Pub. L. 98–372, § 11, 98 Stat. 1240; Aug. 17, 1984, Pub. L. 98–382, § 11, 98 Stat. 1345; Aug. 21, 1984, Pub. L. 98–391, § 11, 98 Stat. 1360; Oct. 19, 1984, Pub. L. 98–520, § 11, 98 Stat. 2429; Oct. 30, 1984, Pub. L. 98–561, § 12, 98 Stat. 2912; Oct. 30, 1984, Pub. L. 98–565, § 11, 98 Stat. 2921; Oct. 30, 1984, Pub. L. 98–584, § 11, 98 Stat. 3098; Oct. 7, 1985, Pub. L. 99–119, § 11, 99 Stat. 500; Dec. 9, 1985, Pub. L. 99–172, § 11, 99 Stat. 1022; May 23, 1986, Pub. L. 99–318, § 12, 100 Stat. 476; Nov. 6, 1986, Pub. L. 99–604, § 11, 100 Stat. 3448; Apr. 6, 1988, Pub. L. 100–281, § 12, 102 Stat. 75; Nov. 14, 1988, Pub. L. 100–655, title I, § 111, 102 Stat. 3851; Nov. 5, 1990, Pub. L. 101–510, title XVI, § 1611, 104 Stat. 1738; Dec. 10, 1991, Pub. L. 102–199, § 2, 105 Stat. 1629; Oct. 23, 1992, Pub. L. 102–484, title XVIII, §§ 1812, 1832, 106 Stat. 2583, 2585; Sept. 23, 1996, Pub. L. 104–201, title XVIII, § 1811, 110 Stat. 2762.
	36:1102.	Aug. 30, 1964, Pub. L. 88–504, §§ 2, 3, 78 Stat. 636.
	36:1166.	Aug. 11, 1971, Pub. L. 92–93, § 16, 85 Stat. 319.
	36:1213(a).	Oct. 20, 1978, Pub. L. 95–493, § 13(a), 92 Stat. 1646.
	36:4315 (less (b) (2d sentence cl. (2))).	July 14, 1964, Pub. L. 88–372, § 15 (less (b) (2d sentence cl. (2))), 78 Stat. 317.
	36:4514 (less (b) (2d sentence cl. (2))).	July 14, 1964, Pub. L. 88–376, § 14 (less (b) (2d sentence cl. (2))), 78 Stat. 323.
	36:4610 (less (b) (2d sentence cl. (2))).	Aug. 19, 1964, Pub. L. 88–449, § 10 (less (b) (2d sentence cl. (2))), 78 Stat. 498.
	36:5206(a).	Oct. 26, 1992, Pub. L. 102–522, § 207(a), 106 Stat. 3420.
	36:5706(a).	Oct. 11, 1996, Pub. L. 104–285, title II, § 207(a), 110 Stat. 3385.
10101(b)	36:1103.

In this section, the text of 36:1101 is omitted as unnecessary because of the addition of the words “Except as otherwise provided” in subsection (a) of this section. The text of 36:1166, 1213(a), and 5206(a) is omitted as unnecessary because of the restatement of 36:1102 and 1103 as general provisions covering, except as otherwise provided, all federally chartered corporations referred to in part B of subtitle II of the revised title. The text of 36:1084 (less (b) (2d sentence cl. (2))), 4315 (less (b) (2d sentence cl. (2))), 4514 (less (b) (2d sentence cl. (2))), and 4610 (less (b) (2d sentence cl. (2))) is omitted as unnecessary because of the restatement in this section of the general audit provisions of 36:1102 and 1103.

In subsection (a), before clause (1), the words “Except as otherwise provided” are added because certain corporations referred to in part B of subtitle II of the revised title are not covered by the audit requirements restated in the revised section. The words “at the place or places” and “or persons” are omitted as unnecessary. The words “financial statements” are substituted for “accounts” to use the generally accepted term for audits conducted by public accountants. The words “shall be given access to” are substituted for “shall be made available to” and “shall be afforded to” for consistency. In clause (1), the words “records and property owned or used by” are substituted for “books, accounts, financial records, reports, files, and all other papers, things, or property belonging to or in use by” for consistency in the revised title and with other titles of the United States Code and to eliminate unnecessary words.

In subsection (b)(1)(B), the words “supplemented . . . by” and “carried on by the corporation” are omitted as unnecessary.

Statutory Notes and Related Subsidiaries

Termination of Reporting Requirements

With respect to corporations listed below, for termination, effective May 15, 2000, of reporting provisions in subsec. (b)(1) of this section, see section 3003 of Pub. L. 104–66, set out as a note under section 1113 of Title 31, Money and Finance, and pages 196 through 208 of House Document No. 103–7.

Agricultural Hall of Fame

American Chemical Society

American Council of Learned Societies

American Ex-Prisoners of War

American Gold Star Mothers, Incorporated

American Historical Association

The American Legion

The American National Theater and Academy

The American Society of International Law

American Symphony Orchestra League

American War Mothers

AMVETS (American Veterans)

Army and Navy Union of the United States of America

Aviation Hall of Fame

Big Brothers-Big Sisters of America

Blinded Veterans Association

Blue Star Mothers of America, Inc.

Board For Fundamental Education

Boy Scouts of America

Boys & Girls Clubs of America

Catholic War Veterans of the United States of America, Incorporated

Civil Air Patrol

Congressional Medal of Honor Society of the United States of America

Daughters of Union Veterans of the Civil War 1861–1865

Disabled American Veterans

Former Members of Congress

The Foundation of the Federal Bar Association

Future Farmers of America

General Federation of Women’s Clubs

Girl Scouts of the United States of America

Gold Star Wives of America

Italian American War Veterans of the United States

Jewish War Veterans of the United States of America, Incorporated

Jewish War Veterans, U.S.A., National Memorial, Incorporated

Ladies of the Grand Army of the Republic

Legion of Valor of the United States of America, Incorporated

Little League Baseball, Incorporated

Marine Corps League

The Military Chaplains Association of the United States of America

Military Order of the Purple Heart of the United States of America, Incorporated

National Academy of Public Administration

National Academy of Sciences

National Conference of State Societies, Washington, District of Columbia

National Conference on Citizenship

National Council on Radiation Protection and Measurements

National Federation of Music Clubs

National Fund for Medical Education

National Mining Hall of Fame and Museum

National Music Council

National Safety Council

National Ski Patrol System, Incorporated

National Society, Daughters of the American Colonists

The National Society of the Daughters of the American Revolution

National Society of the Sons of the American Revolution

National Tropical Botanical Garden

National Woman’s Relief Corps, Auxiliary to the Grand Army of the Republic

The National Yoemen F

Naval Sea Cadet Corps

Navy Club of the United States of America

Navy Wives Clubs of America

Non Commissioned Officers Association of the United States of America, Incorporated

Paralyzed Veterans of America

Pearl Harbor Survivors Association

Polish Legion of American Veterans, U.S.A.

Reserve Officers Association of the United States

Sons of Union Veterans of the Civil War

369th Veterans’ Association

United Service Organizations, Incorporated

United States Capitol Historical Society

United States Submarine Veterans of World War II

Veterans of Foreign Wars of the United States

Veterans of World War I of the United States of America, Incorporated

Vietnam Veterans of America, Inc.

Women’s Army Corps Veterans’ Association