; (2) adopt and alter a corporate seal; (3) establish and maintain offices to conduct its activities; (4) enter into contracts; (5) acquire, own, lease, encumber, and transfer property as necessary and appropriate to carry out the purposes of the corporation; (6) establish, regulate, and discontinue subordinate State and territorial subdivisions and local chapters or posts; (7) publish a magazine and other publications (including through the Internet); (8) sue and be sued; and (9) do any other act necessary and proper to carry out the purposes of the corporation as provided in its constitution, by-laws, and regulations. 200504. Duty to maintain tax-exempt status The corporation shall maintain its status as an organization exempt from taxation under the Internal Revenue Code of 1986. 200505. Annual report The corporation shall submit an annual report to Congress on the activities of the corporation during the prior fiscal year. The report shall be submitted as the same time as the report of the audit required by section 10101 of this title. The report may not be printed as public document. . (2) Tables of chapters The table of chapters at the beginning of title 36, United States Code, and at the beginning of subtitle II of such title, are each amended by inserting after the item relating to chapter 2003 the following new item: 2005. Spirit of America 200501. . (b) Distribution of corporation assistance abroad through Department of Defense (1) Acceptance and coordination of assistance The Department of Defense (including members of the Armed Forces) may, in the discretion of the Secretary of Defense and in accordance with guidance issued by the Secretary— (A) accept from Spirit of America, a federally-chartered corporation under chapter 2005 of title 36, United States Code (as added by subsection (a)), humanitarian, economic, and other nonlethal assistance funded by private funds in the carrying out of the purposes of the corporation