Treasury Regulations (26 C.F.R.)
26 CFR § 1.501(c)(29)-1
CO-OP Health Insurance Issuers.
# (a) Organizations must notify the Commissioner that they are applying for recognition of section 501(c)(29) status.
An organization will not be treated as described in section 501(c)(29) unless the organization has given notice to the Commissioner that it is applying for recognition as an organization described in section 501(c)(29) in the manner prescribed by the Commissioner in published guidance.
# (b) Effective date of recognition of section 501(c)(29) status.
An organization may be recognized as an organization described in section 501(c)(29) as of a date prior to the date of the notice required by paragraph (a) of this section if the notice is given in the manner and within the time prescribed by the Commissioner and the organization's purposes and activities prior to giving such notice were consistent with the requirements for exempt status under section 501(c)(29). However, an organization may not be recognized as an organization described in section 501(c)(29) before the later of its formation or March 23, 2010.
# (c) Effective/applicability date.
Paragraphs (a) and (b) of this section are applicable beginning February 7, 2012.
[T.D. 9709, 80 FR 4793, Jan. 29, 2015]
Source: view the official text
In this part (40 sections)
- 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.
- 1.501(r)-1 · Definitions.
- 1.501(r)-2 · Failures to satisfy section 501(r).
- 1.501(r)-3 · Community health needs assessments.
- 1.501(r)-4 · Financial assistance policy and emergency medical care…
- 1.501(r)-5 · Limitation on charges.
- 1.501(r)-6 · Billing and collection.
- 1.501(r)-7 · Effective/applicability dates.
- 1.502-1 · Feeder organizations.
- 1.503(a)-1 · Denial of exemption to certain organizations engaged in…
- 1.503(b)-1 · Prohibited transactions.
- 1.503(c)-1 · Future status of organizations denied exemption.
- 1.503(d)-1 · Cross references.
- 1.503(e)-1 · Special rules.