26 CFR · Internal Revenue
§ 1.501(c)(8)-1 — Fraternal beneficiary societies.
26 CFR § 1.501(c)(8)-1
This text of 26 C.F.R. § 1.501(c)(8)-1 (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)(8)-1 (2026).
Text
§ 1.501(c)(8)-1 Fraternal beneficiary societies.
(a)A fraternal beneficiary society is exempt from tax only if operated under the lodge system or for the exclusive benefit of the members so operating. Operating under the lodge system means carrying on its activities under a form of organization that comprises local branches, chartered by a parent organization and largely self-governing, called lodges, chapters, or the like. In order to be exempt it is also necessary that the society have an established system for the payment to its members or their dependents of life, sick, accident, or other benefits.
[T.D. 6500, 25 FR 11737, Nov. 26, 1960, as amended by T.D. 7061, 35 FR 14770, Sept. 23, 1970]
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Related
§ 1.501
26 C.F.R. § 1.501
Nearby Sections
11
§ 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)(7)-1
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Membership in a voluntary employees' beneficiary association; employees; voluntary association of employees.§ 1.501(c)(9)-3
Voluntary employees' beneficiary associations; life, sick, accident, or other benefits.§ 1.501(c)(9)-4
Voluntary employees' beneficiary associations; inurement.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 1.501(c)(8)-1, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/1/1.501(c)(8)-1.