Treasury Regulations · 26 CFR
§ 1.501(c)(16)-1. Corporations organized to finance crop operations.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 501(c)(16)
Cite as 26 CFR § 1.501(c)(16)-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 21, 1960; T.D. 9989, 89 FR 17606, Mar. 11, 2024, unless otherwise noted.
- Issued under
- 26 U.S.C. § 501(c)(16)
- Length
- 82 words · about 1 min to read
- Cross-references
- cites 1 Code section and 1 regulation; cited by 0
A corporation organized by a farmers' cooperative marketing or purchasing association, or the members thereof, for the purpose of financing the ordinary crop operations of such members or other producers is exempt, provided the marketing or purchasing association is exempt under section 521 and the financing corporation is operated in conjunction with the marketing or purchasing association. The provisions of § 1.521-1 relating to a reserve or surplus and to capital stock shall also apply to corporations coming under this section.
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations it cites
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Exempt Organizations
Nearby sections
- § 1.501(c)(12)-1 Local benevolent life insurance associations, mutual irrigation and telephone companies, and like organizations.
- § 1.501(c)(13)-1 Cemetery companies and crematoria.
- § 1.501(c)(14)-1 Credit unions and mutual insurance funds.
- § 1.501(c)(15)-1 Mutual insurance companies or associations.
- § 1.501(c)(16)-1 Corporations organized to finance crop operations.
- § 1.501(c)(17)-1 Supplemental unemployment benefit trusts.
- § 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.