Treasury Regulations (26 C.F.R.)
26 CFR § 1.501(c)(9)-1
Voluntary employees' beneficiary associations, in general.
To be described in section 501(c)(9) an organization must meet all of the following requirements:
# (a)
The organization is an employees' association,
# (b)
Membership in the association is voluntary,
# (c)
The organization provides for the payment of life, sick, accident, or other benefits to its members or their dependents or designated beneficiaries, and substantially all of its operations are in furtherance of providing such benefits, and
# (d)
No part of the net earnings of the organization inures, other than by payment of the benefits referred to in paragraph (c) of this section, to the benefit of any private shareholder or individual.
[T.D. 7750, 45 FR 1721, Jan. 7, 1981]
Source: view the official text
In this part (40 sections)
- 1.482-6 · Profit split method.
- 1.482-7 · Methods to determine taxable income in connection with a cost…
- 1.482-8 · Examples of the best method rule.
- 1.482-9 · Methods to determine taxable income in connection with a…
- 1.483-1 · Interest on certain deferred payments.
- 1.483-2 · Unstated interest.
- 1.483-3 · Test rate of interest applicable to a contract.
- 1.483-4 · Contingent payments.
- 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.