26 CFR § 1.501(c)(9)-1

26 CFR · Internal Revenue

§ 1.501(c)(9)-1 — Voluntary employees' beneficiary associations, in general.

TitleTitle 26: Internal Revenue PartPart 1: Income Taxes

SourceeCFR (current through Mar 20, 2026)

This text of 26 C.F.R. § 1.501(c)(9)-1 (Voluntary employees' beneficiary associations, in general.) 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)(9)-1 (2026).

Text

§ 1.501(c)(9)-1 Voluntary employees' beneficiary associations, in general. To be described in section 501(c)(9) an organization must meet all of the following requirements:

(a)The organization is an employees' association,

(b)Membership in the association is voluntary,

(c)The organization provides for the payment of life, sick, accident, or other benefits to its members or their dependents or designated beneficiaries, and substantially all of its operations are in furtherance of providing such benefits, and

(d)No part of the net earnings of the organization inures, other than by payment of the benefits referred to in paragraph (c) of this section, to the benefit of any private shareholder or individual. [T.D. 7750, 45 FR 1721, Jan. 7, 1981]

Free access — add to your briefcase to read the full text and ask questions with AI

§ 1.501(c)(9)-1 Voluntary employees' beneficiary associations, in general.

To be described in section 501(c)(9) an organization must meet all of the following requirements:

(a) The organization is an employees' association,

(b) Membership in the association is voluntary,

(c) The organization provides for the payment of life, sick, accident, or other benefits to its members or their dependents or designated beneficiaries, and substantially all of its operations are in furtherance of providing such benefits, and

(d) No part of the net earnings of the organization inures, other than by payment of the benefits referred to in paragraph (c) of this section, to the benefit of any private shareholder or individual.

[T.D. 7750, 45 FR 1721, Jan. 7, 1981]