26 CFR · Internal Revenue
§ 1.501(c)(21)-2 — Same—trust instrument.
eCFR · current through Aug 3, 2026
§ 1.501(c)(21)-2 Same—trust instrument.
As trust does not meet the requirements of section 501(c)(21) if it is not established and maintained pursuant to a written instrument. The trust instrument must definitely and affirmatively prohibit a diversion or use of trust assets that is not permitted under section 501(c)(21)(B) or section 4953(c), whether by operation or natural termination of the trust, by power of revocation or amendment by the happening of a contingency by collateral arrangement, or by any other means. No particular form for the trust instrument is required. A trust may meet the requirements of section 501(c)921) although the trust instrument fails to contain provisions the effects of which are to prohibit acts that are subject to section 4951 (relating to taxes on self-deal
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Related
§ 1.501
26 C.F.R. § 1.501
Nearby Sections
11
§ 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(e)-1
Cooperative hospital service organizations.§ 1.501(h)-1
Application of the <em>expenditure test</em> to expenditures to influence legislation; introduction.§ 1.501(h)-2
Electing the expenditure test.