Treasury Regulations (26 C.F.R.)
26 CFR § 1.501(c)(10)-1
Certain fraternal beneficiary societies.
(a) For taxable years beginning after December 31, 1969, an organization will qualify for exemption under section 501(c)(10) if it:
# (1)
Is a domestic fraternal beneficiary society order, or association, described in section 501(c)(8) and the regulations thereunder except that it does not provide for the payment of life, sick, accident, or other benefits to its members, and
# (2)
Devotes its net earnings exclusively to religious, charitable, scientific, literary, educational, and fraternal purposes
Any organization described in section 501(c)(7), such as, for example, a national college fraternity, is not described in section 501(c)(10) and this section.
[T.D. 7172, 37 FR 5618, Mar. 17, 1972]
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In this part (40 sections)
- 1.482-1A · Allocation of income and deductions among taxpayers.
- 1.482-2A · Determination of taxable income in specific situations.
- 1.482-7A · Methods to determine taxable income in connection with a…
- 1.484-1.500 · §§ 1.484-1.500 [Reserved]
- 1.501(a)-1 · Exemption from taxation.
- 1.501(c)(2)-1 · Corporations organized to hold title to property for…
- 1.501(c)(3)-1 · Organizations organized and operated for religious,…
- 1.501(c)(4)-1 · Civic organizations and local associations of employees.
- 1.501(c)(5)-1 · Labor, agricultural, and horticultural organizations.
- 1.501(c)(6)-1 · Business leagues, chambers of commerce, real estate…
- 1.501(c)(7)-1 · Social clubs.
- 1.501(c)(8)-1 · Fraternal beneficiary societies.
- 1.501(c)(9)-1 · Voluntary employees' beneficiary associations, in…
- 1.501(c)(9)-2 · Membership in a voluntary employees' beneficiary…
- 1.501(c)(9)-3 · Voluntary employees' beneficiary associations; life,…
- 1.501(c)(9)-4 · Voluntary employees' beneficiary associations;…
- 1.501(c)(9)-5 · Voluntary employees' beneficiary associations;…
- 1.501(c)(9)-6 · Voluntary employees' beneficiary associations; benefits…
- 1.501(c)(9)-7 · Voluntary employees' beneficiary associations; section…
- 1.501(c)(9)-8 · Voluntary employees' beneficiary associations;…
- 1.501(c)(10)-1 · Certain fraternal beneficiary societies.
- 1.501(c)(12)-1 · Local benevolent life insurance associations, mutual…
- 1.501(c)(13)-1 · Cemetery companies and crematoria.
- 1.501(c)(14)-1 · Credit unions and mutual insurance funds.
- 1.501(c)(15)-1 · Mutual insurance companies or associations.
- 1.501(c)(16)-1 · Corporations organized to finance crop operations.
- 1.501(c)(17)-1 · Supplemental unemployment benefit trusts.
- 1.501(c)(17)-2 · General rules.
- 1.501(c)(17)-3 · Relation to other sections of the Code.
- 1.501(c)(18)-1 · Certain funded pension trusts.
- 1.501(c)(19)-1 · War veterans organizations.
- 1.501(c)(21)-1 · Black lung trusts—certain terms.
- 1.501(c)(21)-2 · Same—trust instrument.
- 1.501(c)(29)-1 · CO-OP Health Insurance Issuers.
- 1.501(d)-1 · Religious and apostolic associations or corporations.
- 1.501(e)-1 · Cooperative hospital service organizations.
- 1.501(h)-1 · Application of the expenditure test to expenditures to…
- 1.501(h)-2 · Electing the expenditure test.
- 1.501(h)-3 · Lobbying or grass roots expenditures normally in excess of…
- 1.501(r)-0 · Outline of regulations.