Include notes

Treas. Reg. § 1.501(c)(12)-1

Local benevolent life insurance associations, mutual irrigation and telephone companies, and like organizations.

Text not yet available.

Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.501%28c%29%2812%29-1&asof=1976-12-16 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.