Treasury Regulations · 26 CFR
§ 1.501(c)(21)-2. Same—trust instrument.
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)(21)
Cite as 26 CFR § 1.501(c)(21)-2
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- September 7, 1979 by 44 FR 52197
- Issued under
- 26 U.S.C. § 501(c)(21)
- Length
- 161 words · about 1 min to read
- Cross-references
- cites 4 Code sections and 0 regulations; cited by 0
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-dealing), section 4952 (relating to taxes on taxable expenditures) or the retention of contributions subject to section 4953 (relating to tax on excess contributions to black lung benefit trusts).
[44 FR 52197, Sept. 7, 1979]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued (44 FR 52197)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Exempt Organizations
Nearby sections
- § 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(d)-1 Religious and apostolic associations or corporations.
- § 1.501(e)-1 Cooperative hospital service organizations.
- § 1.501(h)-1 Application of the expenditure test to expenditures to influence legislation; introduction.