Treasury Regulations · 26 CFR
§ 1.501(d)-1. Religious and apostolic associations or corporations.
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(d)
Cite as 26 CFR § 1.501(d)-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(d)
- Length
- 136 words · about 1 min to read
- Cross-references
- cites 2 Code sections and 1 regulation; cited by 1
¶(a) Religious or apostolic associations or corporations are described in section 501(d) and are exempt from taxation under section 501(a) if they have a common treasury or community treasury, even though they engage in business for the common benefit of the members, provided each of the members includes (at the time of filing his return) in his gross income his entire pro rata share, whether distributed or not, of the net income of the association or corporation for the taxable year of the association or corporation ending with or during his taxable year. Any amount so included in the gross income of a member shall be treated as a dividend received.
¶(b) For annual return requirements of organizations described in section 501(d), see section 6033 and paragraph (a)(5) of § 1.6033-1.
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
- § 501 Exemption from tax on corporations, certain trusts, etc.
- § 6033 Returns by exempt organizations
Regulations it cites
Cited by 1 other regulation
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Exempt Organizations
Nearby sections
- § 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.
- § 1.501(h)-2 Electing the expenditure test.
- § 1.501(h)-3 Lobbying or grass roots expenditures normally in excess of ceiling amount.