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Treasury Regulations · 26 CFR

§ 53.4965-2. Covered tax-exempt entities.

In effect eCFR current as of October 15, 2026

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. § 4965

Cite as 26 CFR § 53.4965-2

At a glance

Read from the text and its source citation. Not part of the regulation.

Status
In the current eCFR
Issued
July 6, 2010 by T.D. 9492
Last amended
August 4, 2010
Issued under
26 U.S.C. § 4965
Length
424 words · about 2 min to read
Defines
1 term
Cross-references
cites 14 Code sections and 1 regulation; cited by 3
(a) In general. Under section 4965(c), the term “tax-exempt entity” refers to entities that are described in sections 501(c), 501(d), or 170(c) (other than the United States), Indian tribal governments (within the meaning of section 7701(a)(40)), and tax-qualified pension plans, individual retirement arrangements and similar tax-favored savings arrangements that are described in sections 4979(e)(1), (2) or (3), 529, 457(b), or 4973(a). The tax-exempt entities referred to in section 4965(c) are divided into two broad categories, non-plan entities and plan entities.
(b) Non-plan entities. Non-plan entities are—
(1) Entities described in section 501(c);
(2) Religious or apostolic associations or corporations described in section 501(d);
(3) Entities described in section 170(c), including states, possessions of the United States, the District of Columbia, political subdivisions of states and political subdivisions of possessions of the United States (but not including the United States); and
(4) Indian tribal governments within the meaning of section 7701(a)(40).
(c) Plan entities. Plan entities are—
(1) Entities described in section 4979(e)(1) (qualified plans under section 401(a), including qualified cash or deferred arrangements under section 401(k) (including a section 401(k) plan that allows designated Roth contributions));
(2) Entities described in section 4979(e)(2) (annuity plans described in section 403(a));
(3) Entities described in section 4979(e)(3) (annuity contracts described in section 403(b), including a section 403(b) arrangement that allows Roth contributions);
(4) Qualified tuition programs described in section 529;
(5) Eligible deferred compensation plans under section 457(b) that are maintained by a governmental employer as defined in section 457(e)(1)(A);
(6) Arrangements described in section 4973(a) which include—
(i) Individual retirement plans defined in section 408(a) and (b), including—
(A) Simplified employee pensions (SEPs) under section 408(k);
(B) Simple individual retirement accounts (SIMPLEs) under section 408(p);
(C) Deemed individual retirement accounts or annuities (IRAs) qualified under a qualified plan (deemed IRAs) under section 408(q); and
(D) Roth IRAs under section 408A.
(ii) Arrangements described in section 220(d) (Archer Medical Savings Accounts (MSAs));
(iii) Arrangements described in section 403(b)(7) (custodial accounts treated as annuity contracts);
(iv) Arrangements described in section 530 (Coverdell education savings accounts); and
(v) Arrangements described in section 223(d) (health savings accounts (HSAs)).
(d) Effective/applicability dates. See § 53.4965-9 for the discussion of the relevant effective and applicability dates.

[T.D. 9492, 75 FR 38702, July 6, 2010; 75 FR 46844, Aug. 4, 2010]

Terms defined here

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Other regulations under § 4965

Cross-references

Computed from the citations in the text of 26 CFR.

Code sections it cites

Regulations it cites

Cited by 3 other regulations

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. Amended (75 FR 46844)
  2. Issued by T.D. 9492 (75 FR 38702)

Where it sits in 26 CFR

  1. Subchapter D Miscellaneous excise taxes
  2. Part 53 Foundation and similar excise taxes
  3. Subpart K Second Tier Excise Taxes

Nearby sections