26 CFR § 1.501(c)(10)-1

26 CFR · Internal Revenue

§ 1.501(c)(10)-1 — Certain fraternal beneficiary societies.

TitleTitle 26: Internal Revenue PartPart 1: Income Taxes

SourceeCFR (current through Mar 20, 2026)

This text of 26 C.F.R. § 1.501(c)(10)-1 (Certain fraternal beneficiary societies.) 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. § 1.501(c)(10)-1 (2026).

Text

§ 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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§ 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]