Treasury Regulations (26 C.F.R.)
26 CFR § 1.501(c)(9)-5
Voluntary employees' beneficiary associations; recordkeeping requirements.
Official textecfr.govlast amended
# (a) Records.
In addition to such other records which may be required (for example, by section 512(a)(3) and the regulations thereunder), every organization described in section 501(c)(9) must maintain records indicating the amount contributed by each member and contributing employer, and the amount and type of benefits paid by the organization to or on behalf of each member.
# (b) Cross reference.
For provisions relating to annual information returns with respect to payments, see section 6041 and the regulations thereunder.
[T.D. 7750, 46 FR 1725, Jan. 7, 1981]
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In this part (40 sections)
- 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.
- 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.