Treasury Regulations · 26 CFR
§ 1.501(c)(8)-1. Fraternal beneficiary societies.
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)(8)
Cite as 26 CFR § 1.501(c)(8)-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- November 26, 1960 by T.D. 6500
- Last amended
- September 23, 1970 by T.D. 7061
- Issued under
- 26 U.S.C. § 501(c)(8)
- Length
- 106 words · about 1 min to read
¶(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]
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.
- Amended by T.D. 7061 (35 FR 14770)
- Issued by T.D. 6500 (25 FR 11737)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Exempt Organizations
Nearby sections
- § 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)(6)-1 Business leagues, chambers of commerce, real estate boards, and boards of trade.
- § 1.501(c)(7)-1 Social clubs.
- § 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.