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Treasury Regulations · 26 CFR Part 1

Farmers' Cooperatives (§§ 1.521-1 to 1.527-9)

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 Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 1.521-1 Farmers' cooperative marketing and purchasing associations; requirements for exemption under section 521.
  2. § 1.522-1 Tax treatment of farmers' cooperative marketing and purchasing associations exempt under section 521.
  3. § 1.522-2 Manner of taxation of cooperative associations subject to section 522.
  4. § 1.522-3 Patronage dividends, rebates, or refunds; treatment as to cooperative associations entitled to tax treatment under section 522.
  5. § 1.522-4 Taxable years affected.
  6. § 1.527-1 Political organizations; generally.
  7. § 1.527-2 Definitions.
  8. § 1.527-3 Exempt function income.
  9. § 1.527-4 Special rules for computation of political organization taxable income.
  10. § 1.527-5 Activities resulting in gross income to an individual or political organization.
  11. § 1.527-6 Inclusion of certain amounts in the gross income of an exempt organization which is not a political organization.
  12. § 1.527-7 Newsletter funds.
  13. § 1.527-8 Effective date; filing requirements; and miscellaneous provisions.
  14. § 1.527-9 Special rule for principal campaign committees.