§ 1.501(c)(9)-5. Voluntary employees' beneficiary associations; recordkeeping requirements.

Other regulations under § 501

• § 1.501(a)-1 Exemption from taxation.
• § 1.501(c)(2)-1 Corporations organized to hold title to property for exempt organizations.
• § 1.501(c)(3)-1 Organizations organized and operated for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or for the prevention of cruelty to children or animals.
• § 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.
• § 1.501(c)(9)-6 Voluntary employees' beneficiary associations; benefits includible in gross income.
• § 1.501(c)(9)-7 Voluntary employees' beneficiary associations; section 3(4) of ERISA.
• § 1.501(c)(9)-8 Voluntary employees' beneficiary associations; effective date.
• § 1.501(c)(10)-1 Certain fraternal beneficiary societies.
• § 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.
• § 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.

Cross-references

Computed from the citations in the text of 26 CFR.

Code sections it cites

• § 512 Unrelated business taxable income
• § 501 Exemption from tax on corporations, certain trusts, etc.
• § 6041 Information at source

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.

1. January 7, 1981Issued by T.D. 7750 (46 FR 1725)

Where it sits in 26 CFR

1. Subchapter A Income tax
2. Part 1 Income taxes
3. Exempt Organizations

Nearby sections

• § 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)(9)-5 Voluntary employees' beneficiary associations; recordkeeping requirements.
• § 1.501(c)(9)-6 Voluntary employees' beneficiary associations; benefits includible in gross income.
• § 1.501(c)(9)-7 Voluntary employees' beneficiary associations; section 3(4) of ERISA.
• § 1.501(c)(9)-8 Voluntary employees' beneficiary associations; effective date.
• § 1.501(c)(10)-1 Certain fraternal beneficiary societies.