Treasury Regulations · 26 CFR
§ 31.3306(c)(10)-3. Services before 1962 in employ of certain employees' beneficiary associations.
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. § 3306(c)(10)
Cite as 26 CFR § 31.3306(c)(10)-3
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- June 27, 1963 by T.D. 6658
- Issued under
- 26 U.S.C. § 3306(c)(10)
- Length
- 278 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 0 regulations; cited by 1
¶(a) Voluntary employees' beneficiary associations. Services performed by an employee in the employ of a voluntary employees' beneficiary association providing for the payment of life, sick, accident, or other benefits to the members of such association or their dependents are excepted from employment if—
¶(1) No part of its net earnings inures (other than through such payments) to the benefit of any private shareholder or individual,
¶(2) 85 percent or more of the income consists of amounts collected from members for the sole purpose of making such payments and meeting expenses, and
¶(3) The services are performed before 1962, or remuneration for the services is paid before 1962.
¶(b) Federal employees' beneficiary associations. Services performed by an employee in the employ of a voluntary employees' beneficiary association providing for the payment of life, sick, accident, or other benefits to the members of such association or their dependents or their designated beneficiaries are excepted from employment if—
¶(1) Admission to membership in the association is limited to individuals who are officers or employees of the United States Government,
¶(2) No part of the net earnings of the association inures (other than through such payments) to the benefit of any private shareholder or individual, and
¶(3) The services are performed before 1962, or remuneration for the services is paid before 1962.
¶(c) Application of tests. For purposes of this section, the type of services performed by the employee, the amount of remuneration for the services, and the place where the services are performed are immaterial; the test is the character of the organization in whose employ the services are performed.
[T.D. 6658, 28 FR 6640, June 27, 1963]
Cross-references
Computed from the citations in the text of 26 CFR.
Cited by 1 other regulation
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. 6658 (28 FR 6640)
Where it sits in 26 CFR
- Subchapter C Employment taxes and collection of income tax at source
- Part 31 Employment taxes and collection of income tax at source
- Subpart D Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)
Nearby sections
- § 31.3306(c)(8)-1 Services in employ of religious, charitable, educational, or certain other organizations exempt from income tax.
- § 31.3306(c)(9)-1 Railroad industry; services performed by an employee or an employee representative under the Railroad Unemployment Insurance Act.
- § 31.3306(c)(10)-1 Services in the employ of certain organizations exempt from income tax.
- § 31.3306(c)(10)-2 Services of student in employ of school, college, or university.
- § 31.3306(c)(10)-3 Services before 1962 in employ of certain employees' beneficiary associations.
- § 31.3306(c)(11)-1 Services in employ of foreign government.
- § 31.3306(c)(12)-1 Services in employ of wholly owned instrumentality of foreign government.
- § 31.3306(c)(13)-1 Services of student nurse or hospital intern.
- § 31.3306(c)(14)-1 Services of insurance agent or solicitor.