eCFR amendment effective 2016-07-12 · current text · last amended by T.D. 7172, 37 FR 5618, Mar. 17, 1972
(a) For taxable years beginning after December 31, 1969, an organization will qualify for exemption under section 501(c)(10) if it:
(1) Is a domestic fraternal beneficiary society order, or association, described in section 501(c)(8) and the regulations thereunder except that it does not provide for the payment of life, sick, accident, or other benefits to its members, and
(2) Devotes its net earnings exclusively to religious, charitable, scientific, literary, educational, and fraternal purposes
Any organization described in section 501(c)(7), such as, for example, a national college fraternity, is not described in section 501(c)(10) and this section.
Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.501%28c%29%2810%29-1&asof=2000-07-31 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.