Treasury Regulations · 26 CFR
§ 1.501(c)(9)-7. Voluntary employees' beneficiary associations; section 3(4) of ERISA.
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)(9)
Cite as 26 CFR § 1.501(c)(9)-7
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- January 7, 1981 by T.D. 7750
- Issued under
- 26 U.S.C. § 501(c)(9)
- Length
- 108 words · about 1 min to read
- Cross-references
- cites 1 Code section and 0 regulations; cited by 0
The term voluntary employees' beneficiary association in section 501(c)(9) of the Internal Revenue Code is not necessarily coextensive with the term employees' beneficiary association as used in section 3(4) of the Employee Retirement Income Security Act of 1974 (ERISA), 29 U.S.C. 1002(4), and the requirements which an organization must meet to be an employees' beneficiary association within the meaning of section 3(4) of ERISA are not necessarily identical to the requirements that an organization must meet in order to be a voluntary employees' beneficiary association within the meaning of section 501(c)(9) of the Code.
[T.D. 7750, 46 FR 1725, Jan. 7, 1981]
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 by T.D. 7750 (46 FR 1725)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Exempt Organizations
Nearby sections
- § 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.
- § 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.