; or (2) declare or pay any dividends. (b) Distribution of income or assets (1) In general The income or assets of the corporation may not— (A) inure to any person who is a member, officer, or director of the corporation; or (B) be distributed to any such person during the life of the charter granted by this chapter. (2) Effect Nothing in this subsection prevents the payment of reasonable compensation to the officers of the corporation, or reimbursement for actual and necessary expenses, in amounts approved by the board of directors. (c) Loans The corporation may not make any loan to any officer, director, member, or employee of the corporation. (d) No federal endorsement The corporation may not claim congressional approval or Federal Government authority by virtue of the charter granted by this chapter for any of the activities of the corporation. 150410. 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. 150411. Records and inspection (a) Records The corporation shall keep— (1) correct and complete books and records of accounts; (2) minutes of any proceeding of the corporation involving any of member of the corporation, the board of directors, or any committee having authority under the board of directors; and (3) at the principal office of the corporation, a record of the names and addresses of all members of the corporation having the right to vote. (b) Inspection (1) In general All books and records of the corporation may be inspected by any member having the right to vote, or by any agent or attorney of such a member, for any proper purpose, at any reasonable time. (2) Effect Nothing in this section contravenes— (A) the laws of the jurisdiction under which the corporation is incorporated