26 CFR · Internal Revenue
§ 1.501(c)(9)-5 — Voluntary employees' beneficiary associations; recordkeeping requirements.
26 CFR § 1.501(c)(9)-5
This text of 26 C.F.R. § 1.501(c)(9)-5 (Voluntary employees' beneficiary associations; recordkeeping requirements.) 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)-5 (2026).
Text
§ 1.501(c)(9)-5 Voluntary employees' beneficiary associations; recordkeeping requirements.
(a)Records. In addition to such other records which may be required (for example, by section 512(a)(3) and the regulations thereunder), every organization described in section 501(c)(9) must maintain records indicating the amount contributed by each member and contributing employer, and the amount and type of benefits paid by the organization to or on behalf of each member.
(b)Cross reference. For provisions relating to annual information returns with respect to payments, see section 6041 and the regulations thereunder.
[T.D. 7750, 46 FR 1725, Jan. 7, 1981]
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Related
§ 1.501
26 C.F.R. § 1.501
Nearby Sections
11
§ 1.501(c)(8)-1
Fraternal beneficiary societies.§ 1.501(c)(9)-1
Voluntary employees' beneficiary associations, in general.§ 1.501(c)(9)-2
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.§ 1.501(c)(10)-1
Certain fraternal beneficiary societies.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 1.501(c)(9)-5, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/1/1.501(c)(9)-5.