26 CFR · Internal Revenue
§ 1.1402(c)-7 — Members of religious groups opposed to insurance.
26 CFR § 1.1402(c)-7
This text of 26 C.F.R. § 1.1402(c)-7 (Members of religious groups opposed to insurance.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 C.F.R. § 1.1402(c)-7 (2026).
Text
§ 1.1402(c)-7 Members of religious groups opposed to insurance. The performance of service by an individual:
(a)Who is a member of a recognized religious sect or division thereof, and
(b)Who is an adherent of established tenets or teachings of such sect or division by reason of which he is conscientiously opposed to acceptance of the benefits of any private or public insurance which makes payments in the event of death, disability, old age, or retirement or makes payments toward the cost of, or provides services for, medical care (including the benefits of any insurance system established by the Social Security Act),
during any taxable year for which he is granted a tax exemption, pursuant to section 1402(h), does not constitute a trade or business within the meaning of section 1402(c
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Related
§ 1.1402
26 C.F.R. § 1.1402
Nearby Sections
11
§ 1.1402(c)-2
Public office.§ 1.1402(c)-3
Employees.§ 1.1402(c)-4
Individuals under Railroad Retirement System.§ 1.1402(c)-5
Ministers and members of religious orders.§ 1.1402(c)-6
Members of certain professions.§ 1.1402(c)-7
Members of religious groups opposed to insurance.§ 1.1402(d)-1
Employee and wages.§ 1.1402(e)-1A
Application of regulations under section 1402(e).§ 1.1402(e)-3A
Time limitation for filing application for exemption.§ 1.1402(e)-4A
Period for which exemption is effective.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 1.1402(c)-7, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/1/1.1402(c)-7.