I.R.C. § 501

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Exemption from tax on corporations, certain trusts, etc.

USC 1998 ed., current through 1999-01-05 · superseded Jan 22, 2002 · last amended by Pub. L. 105-206

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(a) Exemption from taxation An organization described in subsection (c) or (d) or section 401(a) shall be exempt from taxation under this subtitle unless such exemption is denied under section 502 or 503.

(b) Tax on unrelated business income and certain other activities An organization exempt from taxation under subsection (a) shall be subject to tax to the extent provided in parts II, III, and VI of this subchapter, but (notwithstanding parts II, III, and VI of this subchapter) shall be considered an organization exempt from income taxes for the purpose of any law which refers to organizations exempt from income taxes.

(1) Any corporation organized under Act of Congress which is an instrumentality of the United States but only if such corporation—

(A) is exempt from Federal income taxes—

(i) under such Act as amended and supplemented before July 18, 1984, or

(ii) under this title without regard to any provision of law which is not contained in this title and which is not contained in a revenue Act, or

(B) is described in subsection (l).

(2) Corporations organized for the exclusive purpose of holding title to property, collecting income therefrom, and turning over the entire amount thereof, less expenses, to an organization which itself is exempt under this section. Rules similar to the rules of subparagraph (G) of paragraph (25) shall apply for purposes of this paragraph.

(3) Corporations, and any community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to foster national or international amateur sports competition (but only if no part of its activities involve the provision of athletic facilities or equipment), or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual, no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation (except as otherwise provided in subsection (h)), and which does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office.

(4)

(A) Civic leagues or organizations not organized for profit but operated exclusively for the promotion of social welfare, or local associations of employees, the membership of which is limited to the employees of a designated person or persons in a particular municipality, and the net earnings of which are devoted exclusively to charitable, educational, or recreational purposes.

(B) Subparagraph (A) shall not apply to an entity unless no part of the net earnings of such entity inures to the benefit of any private shareholder or individual.

(5) Labor, agricultural, or horticultural organizations.

(6) Business leagues, chambers of commerce, real-estate boards, boards of trade, or professional football leagues (whether or not administering a pension fund for football players), not organized for profit and no part of the net earnings of which inures to the benefit of any private shareholder or individual.

(7) Clubs organized for pleasure, recreation, and other nonprofitable purposes, substantially all of the activities of which are for such purposes and no part of the net earnings of which inures to the benefit of any private shareholder.

(8) Fraternal beneficiary societies, orders, or associations—

(A) operating under the lodge system or for the exclusive benefit of the members of a fraternity itself operating under the lodge system, and

(B) providing for the payment of life, sick, accident, or other benefits to the members of such society, order, or association or their dependents.

(9) Voluntary employees’ beneficiary associations providing for the payment of life, sick, accident, or other benefits to the members of such association or their dependents or designated beneficiaries, if no part of the net earnings of such association inures (other than through such payments) to the benefit of any private shareholder or individual.

(10) Domestic fraternal societies, orders, or associations, operating under the lodge system—

(A) the net earnings of which are devoted exclusively to religious, charitable, scientific, literary, educational, and fraternal purposes, and

(B) which do not provide for the payment of life, sick, accident, or other benefits.

(11) Teachers’ retirement fund associations of a purely local character, if—

(A) no part of their net earnings inures (other than through payment of retirement benefits) to the benefit of any private shareholder or individual, and

(B) the income consists solely of amounts received from public taxation, amounts received from assessments on the teaching salaries of members, and income in respect of investments.

(12)

(A) Benevolent life insurance associations of a purely local character, mutual ditch or irrigation companies, mutual or cooperative telephone companies, or like organizations; but only if 85 percent or more of the income consists of amounts collected from members for the sole purpose of meeting losses and expenses.

(B) In the case of a mutual or cooperative telephone company, subparagraph (A) shall be applied without taking into account any income received or accrued—

(i) from a nonmember telephone company for the performance of communication services which involve members of the mutual or cooperative telephone company,

(ii) from qualified pole rentals,

(iii) from the sale of display listings in a directory furnished to the members of the mutual or cooperative telephone company, or

(iv) from the prepayment of a loan under section 306A, 306B, or 311 ¹ of the Rural Electrification Act of 1936 (as in effect on January 1, 1987).

(C) In the case of a mutual or cooperative electric company, subparagraph (A) shall be applied without taking into account any income received or accrued—

(i) from qualified pole rentals, or

(ii) from the prepayment of a loan under section 306A, 306B, or 311 ¹ of the Rural Electrification Act of 1936 (as in effect on January 1, 1987).

(D) For purposes of this paragraph, the term “qualified pole rental” means any rental of a pole (or other structure used to support wires) if such pole (or other structure)—

(i) is used by the telephone or electric company to support one or more wires which are used by such company in providing telephone or electric services to its members, and

(ii) is used pursuant to the rental to support one or more wires (in addition to the wires described in clause (i)) for use in connection with the transmission by wire of electricity or of telephone or other communications.

For purposes of the preceding sentence, the term “rental” includes any sale of the right to use the pole (or other structure).

(13) Cemetery companies owned and operated exclusively for the benefit of their members or which are not operated for profit; and any corporation chartered solely for the purpose of the disposal of bodies by burial or cremation which is not permitted by its charter to engage in any business not necessarily incident to that purpose and no part of the net earnings of which inures to the benefit of any private shareholder or individual.

(14)

(A) Credit unions without capital stock organized and operated for mutual purposes and without profit.

(B) Corporations or associations without capital stock organized before September 1, 1957, and operated for mutual purposes and without profit for the purpose of providing reserve funds for, and insurance of shares or deposits in—

(i) domestic building and loan associations,

(ii) cooperative banks without capital stock organized and operated for mutual purposes and without profit,

(iii) mutual savings banks not having capital stock represented by shares, or

(iv) mutual savings banks described in section 591(b) ²

(C) Corporations or associations organized before September 1, 1957, and operated for mutual purposes and without profit for the purpose of providing reserve funds for associations or banks described in clause (i), (ii), or (iii) of subparagraph (B); but only if 85 percent or more of the income is attributable to providing such reserve funds and to investments. This subparagraph shall not apply to any corporation or association entitled to exemption under subparagraph (B).

(15)

(A) Insurance companies or associations other than life (including interinsurers and reciprocal underwriters) if the net written premiums (or, if greater, direct written premiums) for the taxable year do not exceed $350,000.

(B) For purposes of subparagraph (A), in determining whether any company or association is described in subparagraph (A), such company or association shall be treated as receiving during the taxable year amounts described in subparagraph (A) which are received during such year by all other companies or associations which are members of the same controlled group as the insurance company or association for which the determination is being made.

(C) For purposes of subparagraph (B), the term “controlled group” has the meaning given such term by section 831(b)(2)(B)(ii).

(16) Corporations organized by an association subject to part IV of this subchapter or members thereof, for the purpose of financing the ordinary crop operations of such members or other producers, and operated in conjunction with such association. Exemption shall not be denied any such corporation because it has capital stock, if the dividend rate of such stock is fixed at not to exceed the legal rate of interest in the State of incorporation or 8 percent per annum, whichever is greater, on the value of the consideration for which the stock was issued, and if substantially all such stock (other than nonvoting preferred stock, the owners of which are not entitled or permitted to participate, directly or indirectly, in the profits of the corporation, on dissolution or otherwise, beyond the fixed dividends) is owned by such association, or members thereof; nor shall exemption be denied any such corporation because there is accumulated and maintained by it a reserve required by State law or a reasonable reserve for any necessary purpose.

(17)

(A) A trust or trusts forming part of a plan providing for the payment of supplemental unemployment compensation benefits, if—

(i) under the plan, it is impossible, at any time prior to the satisfaction of all liabilities, with respect to employees under the plan, for any part of the corpus or income to be (within the taxable year or thereafter) used for, or diverted to, any purpose other than the providing of supplemental unemployment compensation benefits,

(ii) such benefits are payable to employees under a classification which is set forth in the plan and which is found by the Secretary not to be discriminatory in favor of employees who are highly compensated employees (within the meaning of section 414(q)), and

(iii) such benefits do not discriminate in favor of employees who are highly compensated employees (within the meaning of section 414(q)). A plan shall not be considered discriminatory within the meaning of this clause merely because the benefits received under the plan bear a uniform relationship to the total compensation, or the basic or regular rate of compensation, of the employees covered by the plan.

(B) In determining whether a plan meets the requirements of subparagraph (A), any benefits provided under any other plan shall not be taken into consideration, except that a plan shall not be considered discriminatory—

(i) merely because the benefits under the plan which are first determined in a nondiscriminatory manner within the meaning of subparagraph (A) are then reduced by any sick, accident, or unemployment compensation benefits received under State or Federal law (or reduced by a portion of such benefits if determined in a nondiscriminatory manner), or

(ii) merely because the plan provides only for employees who are not eligible to receive sick, accident, or unemployment compensation benefits under State or Federal law the same benefits (or a portion of such benefits if determined in a nondiscriminatory manner) which such employees would receive under such laws if such employees were eligible for such benefits, or

(iii) merely because the plan provides only for employees who are not eligible under another plan (which meets the requirements of subparagraph (A)) of supplemental unemployment compensation benefits provided wholly by the employer the same benefits (or a portion of such benefits if determined in a nondiscriminatory manner) which such employees would receive under such other plan if such employees were eligible under such other plan, but only if the employees eligible under both plans would make a classification which would be nondiscriminatory within the meaning of subparagraph (A).

(C) A plan shall be considered to meet the requirements of subparagraph (A) during the whole of any year of the plan if on one day in each quarter it satisfies such requirements.

(D) The term “supplemental unemployment compensation benefits” means only—

(i) benefits which are paid to an employee because of his involuntary separation from the employment of the employer (whether or not such separation is temporary) resulting directly from a reduction in force, the discontinuance of a plant or operation, or other similar conditions, and

(ii) sick and accident benefits subordinate to the benefits described in clause (i).

(E) Exemption shall not be denied under subsection (a) to any organization entitled to such exemption as an association described in paragraph (9) of this subsection merely because such organization provides for the payment of supplemental unemployment benefits (as defined in subparagraph (D)(i)).

(18) A trust or trusts created before June 25, 1959, forming part of a plan providing for the payment of benefits under a pension plan funded only by contributions of employees, if—

(A) under the plan, it is impossible, at any time prior to the satisfaction of all liabilities with respect to employees under the plan, for any part of the corpus or income to be (within the taxable year or thereafter) used for, or diverted to, any purpose other than the providing of benefits under the plan,

(B) such benefits are payable to employees under a classification which is set forth in the plan and which is found by the Secretary not to be discriminatory in favor of employees who are highly compensated employees (within the meaning of section 414(q)),

(C) such benefits do not discriminate in favor of employees who are highly compensated employees (within the meaning of section 414(q)). A plan shall not be considered discriminatory within the meaning of this subparagraph merely because the benefits received under the plan bear a uniform relationship to the total compensation, or the basic or regular rate of compensation, of the employees covered by the plan, and

(D) in the case of a plan under which an employee may designate certain contributions as deductible—

(i) such contributions do not exceed the amount with respect to which a deduction is allowable under section 219(b)(3),

(ii) requirements similar to the requirements of section 401(k)(3)(A)(ii) are met with respect to such elective contributions,

(iii) such contributions are treated as elective deferrals for purposes of section 402(g) (other than paragraph (4) thereof), and

(iv) the requirements of section 401(a)(30) are met.

For purposes of subparagraph (D)(ii), rules similar to the rules of section 401(k)(8) shall apply. For purposes of section 4979, any excess contribution under clause (ii) shall be treated as an excess contribution under a cash or deferred arrangement.

(19) A post or organization of past or present members of the Armed Forces of the United States, or an auxiliary unit or society of, or a trust or foundation for, any such post or organization—

(A) organized in the United States or any of its possessions,

(B) at least 75 percent of the members of which are past or present members of the Armed Forces of the United States and substantially all of the other members of which are individuals who are cadets or are spouses, widows, or widowers of past or present members of the Armed Forces of the United States or of cadets, and

(20) an ³ organization or trust created or organized in the United States, the exclusive function of which is to form part of a qualified group legal services plan or plans, within the meaning of section 120. An organization or trust which receives contributions because of section 120(c)(5)(C) shall not be prevented from qualifying as an organization described in this paragraph merely because it provides legal services or indemnification against the cost of legal services unassociated with a qualified group legal services plan.

(21)

(A) A trust or trusts established in writing, created or organized in the United States, and contributed to by any person (except an insurance company) if—

(i) the purpose of such trust or trusts is exclusively—

(I) to satisfy, in whole or in part, the liability of such person for, or with respect to, claims for compensation for disability or death due to pneumoconiosis under Black Lung Acts,

(II) to pay premiums for insurance exclusively covering such liability,

(III) to pay administrative and other incidental expenses of such trust in connection with the operation of the trust and the processing of claims against such person under Black Lung Acts, and

(IV) to pay accident or health benefits for retired miners and their spouses and dependents (including administrative and other incidental expenses of such trust in connection therewith) or premiums for insurance exclusively covering such benefits; and

(ii) no part of the assets of the trust may be used for, or diverted to, any purpose other than—

(I) the purposes described in clause (i),

(II) investment (but only to the extent that the trustee determines that a portion of the assets is not currently needed for the purposes described in clause (i)) in qualified investments, or

(III) payment into the Black Lung Disability Trust Fund established under section 9501, or into the general fund of the United States Treasury (other than in satisfaction of any tax or other civil or criminal liability of the person who established or contributed to the trust).

(B) No deduction shall be allowed under this chapter for any payment described in subparagraph (A)(i)(IV) from such trust.

(C) Payments described in subparagraph (A)(i)(IV) may be made from such trust during a taxable year only to the extent that the aggregate amount of such payments during such taxable year does not exceed the lesser of—

(i) the excess (if any) (as of the close of the preceding taxable year) of—

(I) the fair market value of the assets of the trust, over

(II) 110 percent of the present value of the liability described in subparagraph (A)(i)(I) of such person, or

(ii) the excess (if any) of—

(I) the sum of a similar excess determined as of the close of the last taxable year ending before the date of the enactment of this subparagraph plus earnings thereon as of the close of the taxable year preceding the taxable year involved, over

(II) the aggregate payments described in subparagraph (A)(i)(IV) made from the trust during all taxable years beginning after the date of the enactment of this subparagraph.

The determinations under the preceding sentence shall be made by an independent actuary using actuarial methods and assumptions (not inconsistent with the regulations prescribed under section 192(c)(1)(A)) each of which is reasonable and which are reasonable in the aggregate.

(D) For purposes of this paragraph:

(i) The term “Black Lung Acts” means part C of title IV of the Federal Mine Safety and Health Act of 1977, and any State law providing compensation for disability or death due to that pneumoconiosis.

(ii) The term “qualified investments” means—

(I) public debt securities of the United States,

(II) obligations of a State or local government which are not in default as to principal or interest, and

(III) time or demand deposits in a bank (as defined in section 581) or an insured credit union (within the meaning of section 101(7) of the Federal Credit Union Act, 12 U.S.C. 1752(7)) located in the United States.

(iii) The term “miner” has the same meaning as such term has when used in section 402(d) of the Black Lung Benefits Act (30 U.S.C. 902(d)).

(iv) The term “incidental expenses” includes legal, accounting, actuarial, and trustee expenses.

(22) A trust created or organized in the United States and established in writing by the plan sponsors of multiemployer plans if—

(A) the purpose of such trust is exclusively—

(i) to pay any amount described in section 4223(c) or (h) of the Employee Retirement Income Security Act of 1974, and

(ii) to pay reasonable and necessary administrative expenses in connection with the establishment and operation of the trust and the processing of claims against the trust,

(B) no part of the assets of the trust may be used for, or diverted to, any purpose other than—

(i) the purposes described in subparagraph (A), or

(ii) the investment in securities, obligations, or time or demand deposits described in clause (ii) of paragraph (21)(B),

(C) such trust meets the requirements of paragraphs (2), (3), and (4) of section 4223(b), 4223(h), or, if applicable, section 4223(c) of the Employee Retirement Income Security Act of 1974, and

(D) the trust instrument provides that, on dissolution of the trust, assets of the trust may not be paid other than to plans which have participated in the plan or, in the case of a trust established under section 4223(h) of such Act, to plans with respect to which employers have participated in the fund.

(23) Any association organized before 1880 more than 75 percent of the members of which are present or past members of the Armed Forces and a principal purpose of which is to provide insurance and other benefits to veterans or their dependents.

(24) A trust described in section 4049 of the Employee Retirement Income Security Act of 1974 (as in effect on the date of the enactment of the Single-Employer Pension Plan Amendments Act of 1986).

(25)

(A) Any corporation or trust which—

(i) has no more than 35 shareholders or beneficiaries,

(ii) has only 1 class of stock or beneficial interest, and

(iii) is organized for the exclusive purposes of—

(I) acquiring real property and holding title to, and collecting income from, such property, and

(II) remitting the entire amount of income from such property (less expenses) to 1 or more organizations described in subparagraph (C) which are shareholders of such corporation or beneficiaries of such trust.

For purposes of clause (iii), the term “real property” shall not include any interest as a tenant in common (or similar interest) and shall not include any indirect interest.

(B) A corporation or trust shall be described in subparagraph (A) without regard to whether the corporation or trust is organized by 1 or more organizations described in subparagraph (C).

(i) a qualified pension, profit sharing, or stock bonus plan that meets the requirements of section 401(a),

(ii) a governmental plan (within the meaning of section 414(d)),

(iii) the United States, any State or political subdivision thereof, or any agency or instrumentality of any of the foregoing, or

(iv) any organization described in paragraph (3).

(D) A corporation or trust shall in no event be treated as described in subparagraph (A) unless such corporation or trust permits its shareholders or beneficiaries—

(i) to dismiss the corporation's or trust's investment adviser, following reasonable notice, upon a vote of the shareholders or beneficiaries holding a majority of interest in the corporation or trust, and

(ii) to terminate their interest in the corporation or trust by either, or both, of the following alternatives, as determined by the corporation or trust:

(I) by selling or exchanging their stock in the corporation or interest in the trust (subject to any Federal or State securities law) to any organization described in subparagraph (C) so long as the sale or exchange does not increase the number of shareholders or beneficiaries in such corporation or trust above 35, or

(II) by having their stock or interest redeemed by the corporation or trust after the shareholder or beneficiary has provided 90 days notice to such corporation or trust.

(E)

(i) For purposes of this title—

(I) a corporation which is a qualified subsidiary shall not be treated as a separate corporation, and

(II) all assets, liabilities, and items of income, deduction, and credit of a qualified subsidiary shall be treated as assets, liabilities, and such items (as the case may be) of the corporation or trust described in subparagraph (A).

(ii) For purposes of this subparagraph, the term “qualified subsidiary” means any corporation if, at all times during the period such corporation was in existence, 100 percent of the stock of such corporation is held by the corporation or trust described in subparagraph (A).

(iii) For purposes of this subtitle, if any corporation which was a qualified subsidiary ceases to meet the requirements of clause (ii), such corporation shall be treated as a new corporation acquiring all of its assets (and assuming all of its liabilities) immediately before such cessation from the corporation or trust described in subparagraph (A) in exchange for its stock.

(F) For purposes of subparagraph (A), the term “real property” includes any personal property which is leased under, or in connection with, a lease of real property, but only if the rent attributable to such personal property (determined under the rules of section 856(d)(1)) for the taxable year does not exceed 15 percent of the total rent for the taxable year attributable to both the real and personal property leased under, or in connection with, such lease.

(G)

(i) An organization shall not be treated as failing to be described in this paragraph merely by reason of the receipt of any otherwise disqualifying income which is incidentally derived from the holding of real property.

(ii) Clause (i) shall not apply if the amount of gross income described in such clause exceeds 10 percent of the organization's gross income for the taxable year unless the organization establishes to the satisfaction of the Secretary that the receipt of gross income described in clause (i) in excess of such limitation was inadvertent and reasonable steps are being taken to correct the circumstances giving rise to such income.

(26) Any membership organization if—

(A) such organization is established by a State exclusively to provide coverage for medical care (as defined in section 213(d)) on a not-for-profit basis to individuals described in subparagraph (B) through—

(i) insurance issued by the organization, or

(ii) a health maintenance organization under an arrangement with the organization,

(B) the only individuals receiving such coverage through the organization are individuals—

(i) who are residents of such State, and

(ii) who, by reason of the existence or history of a medical condition—

(I) are unable to acquire medical care coverage for such condition through insurance or from a health maintenance organization, or

(II) are able to acquire such coverage only at a rate which is substantially in excess of the rate for such coverage through the membership organization,

(D) no part of the net earnings of the organization inures to the benefit of any private shareholder or individual.

A spouse and any qualifying child (as defined in section 24(c)) of an individual described in subparagraph (B) (without regard to this sentence) shall be treated as described in subparagraph (B).

(27)

(A) Any membership organization if—

(i) such organization is established before June 1, 1996, by a State exclusively to reimburse its members for losses arising under workmen's compensation acts,

(ii) such State requires that the membership of such organization consist of—

(I) all persons who issue insurance covering workmen's compensation losses in such State, and

(II) all persons and governmental entities who self-insure against such losses, and

(iii) such organization operates as a non-profit organization by—

(I) returning surplus income to its members or workmen's compensation policyholders on a periodic basis, and

(II) reducing initial premiums in anticipation of investment income.

(B) Any organization (including a mutual insurance company) if—

(i) such organization is created by State law and is organized and operated under State law exclusively to—

(I) provide workmen's compensation insurance which is required by State law or with respect to which State law provides significant disincentives if such insurance is not purchased by an employer, and

(II) provide related coverage which is incidental to workmen's compensation insurance,

(ii) such organization must provide workmen's compensation insurance to any employer in the State (for employees in the State or temporarily assigned out-of-State) which seeks such insurance and meets other reasonable requirements relating thereto,

(iii)

(I) the State makes a financial commitment with respect to such organization either by extending the full faith and credit of the State to the initial debt of such organization or by providing the initial operating capital of such organization, and (II) in the case of periods after the date of enactment of this subparagraph, the assets of such organization revert to the State upon dissolution or State law does not permit the dissolution of such organization, and

(iv) the majority of the board of directors or oversight body of such organization are appointed by the chief executive officer or other executive branch official of the State, by the State legislature, or by both.

(d) Religious and apostolic organizations The following organizations are referred to in subsection (a): Religious or apostolic associations or corporations, if such associations or corporations have a common treasury or community treasury, even if such associations or corporations engage in business for the common benefit of the members, but only if the members thereof include (at the time of filing their returns) in their gross income their entire pro rata shares, whether distributed or not, of the taxable income of the association or corporation for such year. Any amount so included in the gross income of a member shall be treated as a dividend received.

(e) Cooperative hospital service organizations For purposes of this title, an organization shall be treated as an organization organized and operated exclusively for charitable purposes, if—

(1) such organization is organized and operated solely—

(A) to perform, on a centralized basis, one or more of the following services which, if performed on its own behalf by a hospital which is an organization described in subsection (c)(3) and exempt from taxation under subsection (a), would constitute activities in exercising or performing the purpose or function constituting the basis for its exemption: data processing, purchasing (including the purchasing of insurance on a group basis), warehousing, billing and collection (including the purchase of patron accounts receivable on a recourse basis), food, clinical, industrial engineering, laboratory, printing, communications, record center, and personnel (including selection, testing, training, and education of personnel) services; and

(B) to perform such services solely for two or more hospitals each of which is—

(i) an organization described in subsection (c)(3) which is exempt from taxation under subsection (a),

(ii) a constituent part of an organization described in subsection (c)(3) which is exempt from taxation under subsection (a) and which, if organized and operated as a separate entity, would constitute an organization described in subsection (c)(3), or

(iii) owned and operated by the United States, a State, the District of Columbia, or a possession of the United States, or a political subdivision or an agency or instrumentality of any of the foregoing;

(2) such organization is organized and operated on a cooperative basis and allocates or pays, within 81/2 months after the close of its taxable year, all net earnings to patrons on the basis of services performed for them; and

(3) if such organization has capital stock, all of such stock outstanding is owned by its patrons.

For purposes of this title, any organization which, by reason of the preceding sentence, is an organization described in subsection (c)(3) and exempt from taxation under subsection (a), shall be treated as a hospital and as an organization referred to in section 170(b)(1)(A)(iii).

(f) Cooperative service organizations of operating educational organizations For purposes of this title, if an organization is—

(1) organized and operated solely to hold, commingle, and collectively invest and reinvest (including arranging for and supervising the performance by independent contractors of investment services related thereto) in stocks and securities, the moneys contributed thereto by each of the members of such organization, and to collect income therefrom and turn over the entire amount thereof, less expenses, to such members,

(2) organized and controlled by one or more such members, and

(3) comprised solely of members that are organizations described in clause (ii) or (iv) of section 170(b)(1)(A)—

(A) which are exempt from taxation under subsection (a), or

(B) the income of which is excluded from taxation under section 115(a),

then such organization shall be treated as an organization organized and operated exclusively for charitable purposes.

(g) Definition of agricultural For purposes of subsection (c)(5), the term “agricultural” includes the art or science of cultivating land, harvesting crops or aquatic resources, or raising livestock.

(h) Expenditures by public charities to influence legislation

(1) General rule In the case of an organization to which this subsection applies, exemption from taxation under subsection (a) shall be denied because a substantial part of the activities of such organization consists of carrying on propaganda, or otherwise attempting, to influence legislation, but only if such organization normally—

(A) makes lobbying expenditures in excess of the lobbying ceiling amount for such organization for each taxable year, or

(B) makes grass roots expenditures in excess of the grass roots ceiling amount for such organization for each taxable year.

(2) Definitions For purposes of this subsection—

(A) Lobbying expenditures The term “lobbying expenditures” means expenditures for the purpose of influencing legislation (as defined in section 4911(d)).

(B) Lobbying ceiling amount The lobbying ceiling amount for any organization for any taxable year is 150 percent of the lobbying nontaxable amount for such organization for such taxable year, determined under section 4911.

(C) Grass roots expenditures The term “grass roots expenditures” means expenditures for the purpose of influencing legislation (as defined in section 4911(d) without regard to paragraph (1)(B) thereof).

(D) Grass roots ceiling amount The grass roots ceiling amount for any organization for any taxable year is 150 percent of the grass roots nontaxable amount for such organization for such taxable year, determined under section 4911.

(3) Organizations to which this subsection applies This subsection shall apply to any organization which has elected (in such manner and at such time as the Secretary may prescribe) to have the provisions of this subsection apply to such organization and which, for the taxable year which includes the date the election is made, is described in subsection (c)(3) and—

(A) is described in paragraph (4), and

(B) is not a disqualified organization under paragraph (5).

(4) Organizations permitted to elect to have this subsection apply An organization is described in this paragraph if it is described in—

(A) section 170(b)(1)(A)(ii) (relating to educational institutions),

(B) section 170(b)(1)(A)(iii) (relating to hospitals and medical research organizations),

(D) section 170(b)(1)(A)(vi) (relating to organizations publicly supported by charitable contributions),

(E) section 509(a)(2) (relating to organizations publicly supported by admissions, sales, etc.), or

(F) section 509(a)(3) (relating to organizations supporting certain types of public charities) except that for purposes of this subparagraph, section 509(a)(3) shall be applied without regard to the last sentence of section 509(a).

(5) Disqualified organizations For purposes of paragraph (3) an organization is a disqualified organization if it is—

(A) described in section 170(b)(1)(A)(i) (relating to churches),

(B) an integrated auxiliary of a church or of a convention or association of churches, or

(C) a member of an affiliated group of organizations (within the meaning of section 4911(f)(2)) if one or more members of such group is described in subparagraph (A) or (B).

(6) Years for which election is effective An election by an organization under this subsection shall be effective for all taxable years of such organization which—

(A) end after the date the election is made, and

(B) begin before the date the election is revoked by such organization (under regulations prescribed by the Secretary).

(7) No effect on certain organizations With respect to any organization for a taxable year for which—

(A) such organization is a disqualified organization (within the meaning of paragraph (5)), or

(B) an election under this subsection is not in effect for such organization,

nothing in this subsection or in section 4911 shall be construed to affect the interpretation of the phrase, “no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation,” under subsection (c)(3).

(8) Affiliated organizations For rules regarding affiliated organizations, see section 4911(f).

(i) Prohibition of discrimination by certain social clubs Notwithstanding subsection (a), an organization which is described in subsection (c)(7) shall not be exempt from taxation under subsection (a) for any taxable year if, at any time during such taxable year, the charter, bylaws, or other governing instrument, of such organization or any written policy statement of such organization contains a provision which provides for discrimination against any person on the basis of race, color, or religion. The preceding sentence to the extent it relates to discrimination on the basis of religion shall not apply to—

(1) an auxiliary of a fraternal beneficiary society if such society—

(A) is described in subsection (c)(8) and exempt from tax under subsection (a), and

(B) limits its membership to the members of a particular religion, or

(2) a club which in good faith limits its membership to the members of a particular religion in order to further the teachings or principles of that religion, and not to exclude individuals of a particular race or color.

(j) Special rules for certain amateur sports organizations

(1) In general In the case of a qualified amateur sports organization—

(A) the requirement of subsection (c)(3) that no part of its activities involve the provision of athletic facilities or equipment shall not apply, and

(B) such organization shall not fail to meet the requirements of subsection (c)(3) merely because its membership is local or regional in nature.

(2) Qualified amateur sports organization defined For purposes of this subsection, the term “qualified amateur sports organization” means any organization organized and operated exclusively to foster national or international amateur sports competition if such organization is also organized and operated primarily to conduct national or international competition in sports or to support and develop amateur athletes for national or international competition in sports.

(k) Treatment of certain organizations providing child care For purposes of subsection (c)(3) of this section and sections 170(c)(2), 2055(a)(2), and 2522(a)(2), the term “educational purposes” includes the providing of care of children away from their homes if—

(1) substantially all of the care provided by the organization is for purposes of enabling individuals to be gainfully employed, and

(2) the services provided by the organization are available to the general public.

(l) Government corporations exempt under subsection (c)(1)

For purposes of subsection (c)(1), the following organizations are described in this subsection:

(1) The Central Liquidity Facility established under title III of the Federal Credit Union Act (12 U.S.C. 1795 et seq.).

(2) The Resolution Trust Corporation established under section 21A of the Federal Home Loan Bank Act.

(3) The Resolution Funding Corporation established under section 21B of the Federal Home Loan Bank Act.

(m) Certain organizations providing commercial-type insurance not exempt from tax

(1) Denial of tax exemption where providing commercial-type insurance is substantial part of activities An organization described in paragraph (3) or (4) of subsection (c) shall be exempt from tax under subsection (a) only if no substantial part of its activities consists of providing commercial-type insurance.

(2) Other organizations taxed as insurance companies on insurance business In the case of an organization described in paragraph (3) or (4) of subsection (c) which is exempt from tax under subsection (a) after the application of paragraph (1) of this subsection—

(A) the activity of providing commercial-type insurance shall be treated as an unrelated trade or business (as defined in section 513), and

(B) in lieu of the tax imposed by section 511 with respect to such activity, such organization shall be treated as an insurance company for purposes of applying subchapter L with respect to such activity.

(3) Commercial-type insurance For purposes of this subsection, the term “commercial-type insurance” shall not include—

(A) insurance provided at substantially below cost to a class of charitable recipients,

(B) incidental health insurance provided by a health maintenance organization of a kind customarily provided by such organizations,

(C) property or casualty insurance provided (directly or through an organization described in section 414(e)(3)(B)(ii)) by a church or convention or association of churches for such church or convention or association of churches,

(D) providing retirement or welfare benefits (or both) by a church or a convention or association of churches (directly or through an organization described in section 414(e)(3)(A) or 414(e)(3)(B)(ii)) for the employees (including employees described in section 414(e)(3)(B)) of such church or convention or association of churches or the beneficiaries of such employees, and

(E) charitable gift annuities.

(4) Insurance includes annuities For purposes of this subsection, the issuance of annuity contracts shall be treated as providing insurance.

(5) Charitable gift annuity For purposes of paragraph (3)(E), the term “charitable gift annuity” means an annuity if—

(A) a portion of the amount paid in connection with the issuance of the annuity is allowable as a deduction under section 170 or 2055, and

(B) the annuity is described in section 514(c)(5) (determined as if any amount paid in cash in connection with such issuance were property).

(n) Charitable risk pools

(1) In general For purposes of this title—

(A) a qualified charitable risk pool shall be treated as an organization organized and operated exclusively for charitable purposes, and

(B) subsection (m) shall not apply to a qualified charitable risk pool.

(2) Qualified charitable risk pool For purposes of this subsection, the term “qualified charitable risk pool” means any organization—

(A) which is organized and operated solely to pool insurable risks of its members (other than risks related to medical malpractice) and to provide information to its members with respect to loss control and risk management,

(B) which is comprised solely of members that are organizations described in subsection (c)(3) and exempt from tax under subsection (a), and

(3) Organizational requirements An organization (hereinafter in this subsection referred to as the “risk pool”) meets the organizational requirements of this paragraph if—

(A) such risk pool is organized as a nonprofit organization under State law provisions authorizing risk pooling arrangements for charitable organizations,

(B) such risk pool is exempt from any income tax imposed by the State (or will be so exempt after such pool qualifies as an organization exempt from tax under this title),

(D) such risk pool is controlled by a board of directors elected by its members, and

(E) the organizational documents of such risk pool require that—

(i) each member of such pool shall at all times be an organization described in subsection (c)(3) and exempt from tax under subsection (a),

(ii) any member which receives a final determination that it no longer qualifies as an organization described in subsection (c)(3) shall immediately notify the pool of such determination and the effective date of such determination, and

(iii) each policy of insurance issued by the risk pool shall provide that such policy will not cover the insured with respect to events occurring after the date such final determination was issued to the insured.

An organization shall not cease to qualify as a qualified charitable risk pool solely by reason of the failure of any of its members to continue to be an organization described in subsection (c)(3) if, within a reasonable period of time after such pool is notified as required under subparagraph (E)(ii), such pool takes such action as may be reasonably necessary to remove such member from such pool.

(4) Other definitions For purposes of this subsection—

(A) Startup capital The term “startup capital” means any capital contributed to, and any program-related investments (within the meaning of section 4944(c)) made in, the risk pool before such pool commences operations.

(B) Nonmember charitable organization The term “nonmember charitable organization” means any organization which is described in subsection (c)(3) and exempt from tax under subsection (a) and which is not a member of the risk pool and does not benefit (directly or indirectly) from the insurance coverage provided by the pool to its members.

(o) Treatment of hospitals participating in provider-sponsored organizations

An organization shall not fail to be treated as organized and operated exclusively for a charitable purpose for purposes of subsection (c)(3) solely because a hospital which is owned and operated by such organization participates in a provider-sponsored organization (as defined in section 1855(d) of the Social Security Act), whether or not the provider-sponsored organization is exempt from tax. For purposes of subsection (c)(3), any person with a material financial interest in such a provider-sponsored organization shall be treated as a private shareholder or individual with respect to the hospital.

(p) Cross reference For nonexemption of Communist-controlled organizations, see section 11(b) of the Internal Security Act of 1950 (64 Stat. 997; 50 U.S.C. 790(b)).

Source credit, amendments & notes

(Aug. 16, 1954, ch. 736, 68A Stat. 163; Mar. 13, 1956, ch. 83, §5(2), 70 Stat. 49; Pub. L. 86–428, §1, Apr. 22, 1960, 74 Stat. 54; Pub. L. 86–667, §1, July 14, 1960, 74 Stat. 534; Pub. L. 87–834, §8(d), Oct. 16, 1962, 76 Stat. 997; Pub. L. 89–352, §1, Feb. 2, 1966, 80 Stat. 4; Pub. L. 89–800, §6(a), Nov. 8, 1966, 80 Stat. 1515; Pub. L. 90–364, title I, §109(a), June 28, 1968, 82 Stat. 269; Pub. L. 91–172, title I, §§101(j)(3)–(6), 121(b)(5)(A), (6)(A), Dec. 30, 1969, 83 Stat. 526, 527, 541; Pub. L. 91–618, §1, Dec. 31, 1970, 84 Stat. 1855; Pub. L. 92–418, §1(a), Aug. 29, 1972, 86 Stat. 656; Pub. L. 93–310, §3(a), June 8, 1974, 88 Stat. 235; Pub. L. 93–625, §10(c), Jan. 3, 1975, 88 Stat. 2119; Pub. L. 94–455, title XIII, §§1307(a)(1), (d)(1)(A), 1312(a), 1313(a), title XIX, §1906(b)(13)(A), title XXI, §§2113(a), 2134(b), Oct. 4, 1976, 90 Stat. 1720, 1727, 1730, 1834, 1907, 1927; Pub. L. 94–568, §§1(a), 2(a), Oct. 20, 1976, 90 Stat. 2697; Pub. L. 95–227, §4(a), Feb. 10, 1978, 92 Stat. 15; Pub. L. 95–345, §1(a), Aug. 15, 1978, 92 Stat. 481; Pub. L. 95–600, title VII, §703(b)(2), (g)(2)(A), (B), Nov. 6, 1978, 92 Stat. 2939, 2940; Pub. L. 96–222, title I, §108(b)(2)(B), Apr. 1, 1980, 94 Stat. 226; Pub. L. 96–364, title II, §209(a), Sept. 26, 1980, 94 Stat. 1290; Pub. L. 96–601, §3(a), Dec. 24, 1980, 94 Stat. 3496; Pub. L. 96–605, title I, §106(a), Dec. 28, 1980, 94 Stat. 3523; Pub. L. 97–119, title I, §103(c)(1), Dec. 29, 1981, 95 Stat. 1638; Pub. L. 97–248, title II, §286(a), title III, §354(a), (b), Sept. 3, 1982, 96 Stat. 569, 640, 641; Pub. L. 97–448, title III, §306(b)(5), Jan. 12, 1983, 96 Stat. 2406; Pub. L. 98–369, div. A, title X, §§1032(a), 1079, div. B, title VIII, §2813(b), July 18, 1984, 98 Stat. 1033, 1056, 1206; Pub. L. 99–272, title XI, §11012(b), Apr. 7, 1986, 100 Stat. 260; Pub. L. 99–514, title X, §§1012(a), 1024(b), title XI, §§1109(a), 1114(b)(14), title XVI, §1603(a), title XVIII, §§1879(k)(1), 1899A(15), Oct. 22, 1986, 100 Stat. 2390, 2406, 2435, 2451, 2768, 2909, 2959; Pub. L. 100–203, title X, §10711(a)(2), Dec. 22, 1987, 101 Stat. 1330–464; Pub. L. 100–647, title I, §§1010(b)(4), 1011(c)(7)(D), 1016(a)(1)(A), (2)–(4), 1018(u)(14), (15), (34), title II, §2003(a)(1), (2), title VI, §6202(a), Nov. 10, 1988, 102 Stat. 3451, 3458, 3573, 3574, 3590, 3592, 3597, 3598, 3730; Pub. L. 101–73, title XIV, §1402(a), Aug. 9, 1989, 103 Stat. 550; Pub. L. 102–486, title XIX, §1940(a), Oct. 24, 1992, 106 Stat. 3034; Pub. L. 103–66, title XIII, §13146(a), (b), Aug. 10, 1993, 107 Stat. 443; Pub. L. 104–168, title XIII, §1311(b)(1), July 30, 1996, 110 Stat. 1477; Pub. L. 104–188, title I, §§1114(a), 1704(j)(5), Aug. 20, 1996, 110 Stat. 1759, 1882; Pub. L. 104–191, title III, §§341(a), 342(a), Aug. 21, 1996, 110 Stat. 2070; Pub. L. 105–33, title IV, §4041(a), Aug. 5, 1997, 111 Stat. 360; Pub. L. 105–34, title I, §101(c), title IX, §§963(a), (b), 974(a), Aug. 5, 1997, 111 Stat. 799, 892, 898; Pub. L. 105–206, title VI, §6023(6), (7), July 22, 1998, 112 Stat. 825.)

References in Text

Sections 306A, 306B, and 311 of the Rural Electrification Act of 1936, referred to in subsec. (c)(12)(B)(iv), (C)(ii), are classified to sections 936a and 936b, respectively, of Title 7, Agriculture. Section 311 of the Act was classified to section 940a of Title 7 prior to repeal by Pub. L. 104–127, title VII, §780, Apr. 4, 1996, 110 Stat. 1151.

The date of the enactment of this subparagraph, referred to in subsec. (c)(21)(C)(ii), is the date of enactment of Pub. L. 102–486, which was approved Oct. 24, 1992.

The Federal Mine Safety and Health Act of 1977, referred to in subsec. (c)(21)(D)(i), is Pub. L. 91–173, Dec. 30, 1969, 83 Stat. 742, as amended by Pub. L. 95–164, Nov. 9, 1977, 91 Stat. 1290. Part C of title IV of the Act is classified generally to part C (§931 et seq.) of subchapter IV of chapter 22 of Title 30, Mineral Lands and Mining. For complete classification of this Act to the Code, see Short Title note set out under section 801 of Title 30 and Tables.

Section 4223 of the Employee Retirement Income Security Act of 1974, referred to in subsec. (c)(22)(A)(i), (C), (D), is classified to section 1403 of Title 29, Labor.

Section 4049 of the Employee Retirement Income Security Act of 1974, referred to in subsec. (c)(24), was classified to section 1349 of Title 29, prior to its repeal by Pub. L. 100–203, title IX, §9312(a), Dec. 22, 1987, 101 Stat. 1330–361.

The date of the enactment of the Single-Employer Pension Plan Amendments Act of 1986, referred to in subsec. (c)(24), is the date of enactment of title XI of Pub. L. 99–272, which was approved Apr. 7, 1986.

The date of enactment of this subparagraph, referred to in subsec. (c)(27)(B)(iii)(I), is the date of enactment of Pub. L. 105–34, which was approved Aug. 5, 1997.

The provisions of subsec. (a) of section 115, referred to in subsec. (f)(3)(B), now comprise section 115 in its entirety, following the deletion therefrom of the subsec. (a) designation by section 1901(a)(19) of Pub. L. 94–455.

The Federal Credit Union Act, referred to in subsec. (l)(1), is act June 26, 1934, ch. 750, 48 Stat. 1216, as amended. Title III of the Federal Credit Union Act is classified generally to subchapter III (§1795 et seq.) of chapter 14 of Title 12, Banks and Banking. For complete classification of this Act to the Code, see section 1751 of Title 12 and Tables.

Sections 21A and 21B of the Federal Home Loan Bank Act, referred to in subsec. (l)(2), (3), are classified to sections 1441a and 1441b, respectively, of Title 12.

Section 1855(d) of the Social Security Act, referred to in subsec. (o), is classified to section 1395w–25(d) of Title 42, The Public Health and Welfare.

Section 11(b) of the Internal Security Act of 1950 (64 Stat. 997; 50 U.S.C. 790(b)), referred to in subsec. (p), was repealed by Pub. L. 103–199, title VIII, §803(1), Dec. 17, 1993, 107 Stat. 2329.

Amendments

1998—Subsec. (n)(3). Pub. L. 105–206, §6023(6), substituted “subparagraph (E)(ii)” for “subparagraph (C)(ii)” in concluding provisions.

Subsec. (o). Pub. L. 105–206, §6023(7), substituted “section 1855(d)” for “section 1853(e)”.

1997—Subsec. (c)(26). Pub. L. 105–34, §101(c), inserted concluding provisions “A spouse and any qualifying child (as defined in section 24(c)) of an individual described in subparagraph (B) (without regard to this sentence) shall be treated as described in subparagraph (B).”

Subsec. (c)(27). Pub. L. 105–34, §963(a), (b), designated existing provisions as subpar. (A), redesignated former subpar. (A) as cl. (i), redesignated subpar. (B) as cl. (ii) and former cls. (i) and (ii) of subpar. (B) as subcls. (I) and (II), respectively, of cl. (ii), redesignated subpar. (C) as cl. (iii) and former cls. (i) and (ii) of subpar. (C) as subcls. (I) and (II), respectively, of cl. (iii), and added subpar. (B).

Subsec. (e)(1)(A). Pub. L. 105–34, §974(a), inserted “(including the purchase of patron accounts receivable on a recourse basis)” after “billing and collection”.

Subsecs. (o), (p). Pub. L. 105–33 added subsec. (o) and redesignated former subsec. (o) as (p).

1996—Subsec. (c)(4). Pub. L. 104–168 designated existing provisions as subpar. (A) and added subpar. (B).

Subsec. (c)(21)(D)(ii)(III). Pub. L. 104–188, §1704(j)(5), substituted “section 101(7)” for “section 101(6)” and “1752(7)” for “1752(6)”.

Subsec. (c)(26). Pub. L. 104–191, §341(a), added par. (26).

Subsec. (c)(27). Pub. L. 104–191, §342(a), added par. (27).

Subsecs. (n), (o). Pub. L. 104–188, §1114(a), added subsec. (n) and redesignated former subsec. (n) as (o).

1993—Subsec. (c)(2). Pub. L. 103–66, §13146(b), inserted at end “Rules similar to the rules of subparagraph (G) of paragraph (25) shall apply for purposes of this paragraph.”

Subsec. (c)(25)(G). Pub. L. 103–66, §13146(a), added subpar. (G).

1992—Subsec. (c)(21). Pub. L. 102–486 amended par. (21) generally, substituting present provisions consisting of subpars. (A) to (D) for former provisions consisting of subpars. (A) and (B).

1989—Subsec. (l). Pub. L. 101–73 amended subsec. (l) generally. Prior to amendment, subsec. (l) read as follows: “The organization described in this subsection is the Central Liquidity Facility established under title III of the Federal Credit Union Act (12 U.S.C. 1795 et seq.).”

1988—Subsec. (c)(1). Pub. L. 100–647, §1018(u)(15), substituted “Any” for “any”.

Subsec. (c)(12)(B)(iv). Pub. L. 100–647, §2003(a)(1), added cl. (iv).

Subsec. (c)(12)(C). Pub. L. 100–647, §2003(a)(2), amended subpar. (C) generally. Prior to amendment, subpar. (C) read as follows: “In the case of a mutual or cooperative electric company, subparagraph (A) shall be applied without taking into account any income received or accrued from qualified pole rentals.”

Subsec. (c)(17)(A)(ii), (iii), (18)(B), (C). Pub. L. 100–647, §1018(u)(34), made technical amendments to Pub. L. 99–154, §1114(b)(14). See 1986 Amendment note below.

Subsec. (c)(18)(D)(iv). Pub. L. 100–647, §1011(c)(7)(D), added cl. (iv).

Subsec. (c)(23). Pub. L. 100–647, §1018(u)(14), substituted “Any” for “any”.

Subsec. (c)(25)(A). Pub. L. 100–647, §1016(a)(1)(A), inserted at end “For purposes of clause (iii), the term ‘real property’ shall not include any interest as a tenant in common (or similar interest) and shall not include any indirect interest.”

Subsec. (c)(25)(C)(v). Pub. L. 100–647, §1016(a)(3)(B), struck out cl. (v) which read as follows: “any organization described in this paragraph.”

Subsec. (c)(25)(D). Pub. L. 100–647, §1016(a)(2), substituted “A corporation or trust shall in no event be treated as described in subparagraph (A) unless such corporation or trust permits its shareholders or beneficiaries” for “A corporation or trust described in this paragraph must permit its shareholders or beneficiaries” in introductory text.

Subsec. (c)(25)(E), (F). Pub. L. 100–647, §1016(a)(3)(A), (4), added subpars. (E) and (F).

Subsec. (e)(1)(A). Pub. L. 100–647, §6202(a), inserted “(including the purchasing of insurance on a group basis)” after “purchasing”.

Subsec. (m)(3)(E). Pub. L. 100–647, §1010(b)(4)(A), added subpar. (E).

Subsec. (m)(5). Pub. L. 100–647, §1010(b)(4)(B), added par. (5).

1987—Subsec. (c)(3). Pub. L. 100–203 inserted “(or in opposition to)” after “in behalf of”.

1986—Subsec. (c)(1)(A)(i). Pub. L. 99–514, §1899A(15), substituted “July 18, 1984” for “the date of the enactment of the Tax Reform Act of 1984”.

Subsec. (c)(14)(B)(iv). Pub. L. 99–514, §1879(k)(1), added cl. (iv).

Subsec. (c)(15). Pub. L. 99–514, §1024(b), amended par. (15) generally. Prior to amendment, par. (15) read as follows: “Mutual insurance companies or associations other than life or marine (including inter-insurers and reciprocal underwriters) if the gross amount received during the taxable year from the items described in section 822(b) (other than paragraph (1)(D) thereof) and premiums (including deposits and assessments) does not exceed $150,000.”

Subsec. (c)(17)(A)(ii), (iii), (18)(B), (C). Pub. L. 99–514, §1114(b)(14), as amended by Pub. L. 100–647, §1018(u)(34), substituted “highly compensated employees (within the meaning of section 414(q))” for “officers, shareholders, persons whose principal duties consist of supervising the work of other employees, or highly compensated employees”.

Subsec. (c)(18)(D). Pub. L. 99–514, §1109(a), added subpar. (D).

Subsec. (c)(24). Pub. L. 99–272 added par. (24).

Subsec. (c)(25). Pub. L. 99–514, §1603(a), added par. (25).

Subsecs. (m), (n). Pub. L. 99–514, §1012(a), added subsec. (m) and redesignated former subsec. (m) as (n).

1984—Subsec. (c)(1). Pub. L. 98–369, §2813(b)(2), designated existing provisions as subpar. (A) and added subpar. (B).

Subsec. (c)(1)(A). Pub. L. 98–369, §1079, substituted provisions referring to corporations exempt from Federal income taxes under any Act of Congress as amended and supplemented before July 18, 1984, or under this title without regard to any provision of law not contained in this title and not contained in a revenue Act for provisions referring to corporations exempt from Federal income taxes under any Act of Congress as amended and supplemented.

Subsec. (k). Pub. L. 98–369, §1032(a), added subsec. (k). Former subsec. (k) redesignated (l).

Subsec. (l). Pub. L. 98–369, §2813(b)(1), added subsec. (l). Former subsec. (l) redesignated (m).

Pub. L. 98–369, §1032(a), redesignated former subsec. (k) as (l).

Subsec. (m). Pub. L. 98–369, §2813(b)(1), redesignated former subsec. (l) as (m).

1983—Subsec. (c)(23). Pub. L. 97–448 substituted “75 percent” for “25 percent”.

1982—Subsec. (c)(19). Pub. L. 97–248, §354(a)(1), substituted “past or present members of the Armed Forces of the United States” for “war veterans” after “A post or organization of”.

Subsec. (c)(19)(B). Pub. L. 97–248, §354(a)(2), substituted “past or present members of the Armed Forces of the United States” for “war veterans” wherever appearing, struck out “veterans (but not war veterans), or are” after “individuals who are”, and substituted “or of cadets” for “or such individuals” before “, and”.

Subsec. (c)(23). Pub. L. 97–248, §354(b), added par. (23).

Subsecs. (j), (k). Pub. L. 97–248, §286(a), added subsec. (j) and redesignated former subsec. (j) as (k).

1981—Subsec. (c)(21)(B)(iii). Pub. L. 97–119 substituted “established under section 9501” for “established under section 3 of the Black Lung Benefits Revenue Act of 1977”.

1980—Subsec. (c)(12). Pub. L. 96–605 designated existing provision as subpar. (A), struck out provision that, in the case of any mutual or cooperative telephone company, the 85 per cent or more income requirement be applied without taking into account any income received or accrued from a nonmember telephone company for the performance of communication services which involve members of such mutual or cooperative telephone company, and added subpars. (B) to (D).

Subsec. (c)(21). Pub. L. 96–222 substituted “Federal Mine Safety and Health Act of 1977” for “Federal Coal Mine Health and Safety Act of 1969”.

Subsec. (c)(22). Pub. L. 96–364 added par. (22).

Subsec. (i). Pub. L. 96–601 inserted provision that the restriction on religious discrimination not apply to an auxiliary of a fraternal beneficiary society if the society is described in subsec. (c)(8) of this section, is exempt from income tax under subsec. (a) of this section, and limits its membership to the members of a particular religion or to a club which in good faith limits its membership to the members of a particular religion in order to further the teachings or principles of that religion, and not to exclude individuals of a particular race or color.

1978—Subsec. (c)(12). Pub. L. 95–345 inserted provision relating to applicability of statutory provisions to mutual or cooperative telephone company of income received or accrued from a nonmember telephone company.

Subsec. (c)(20). Pub. L. 95–600, §703(b)(2), substituted “this paragraph” for “section 501(c)(20)”.

Subsec. (c)(21). Pub. L. 95–227 added par. (21).

Subsecs. (g), (i). Pub. L. 95–600, §703(g)(2)(B), redesignated subsec. (g), which was added by section 2(a) of Pub. L. 94–568, as subsec. (i). Former subsec. (i), relating to cross reference, redesignated (j).

Subsecs. (i), (j). Pub. L. 95–600, §703(g)(2)(A), amended Pub. L. 95–600, §2(a). See 1976 Amendment note below.

1976—Subsec. (c)(3). Pub. L. 94–455, §§1313(a), 1307(d)(1)(A), inserted “or to foster national or international amateur sports competition (but only if no part of its activities involve the provision of athletic facilities or equipment)” after “educational purposes” and inserted “(except as otherwise provided in subsection (h))” after “influence legislation”.

Subsec. (c)(7). Pub. L. 94–568, §1(a), struck out requirement that clubs be “operated exclusively” for specified purposes but required that substantially all of club activities be for specified purposes.

Subsec. (c)(17), (18). Pub. L. 94–455, §1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

Subsec. (c)(20). Pub. L. 94–455, §2134(b), added par. (20).

Subsec. (e)(1)(A). Pub. L. 94–455, §1312(a), inserted “clinical” after “food”.

Subsec. (g). Pub. L. 94–568, §2(a), added subsec. (g) relating to prohibition of discrimination by certain social clubs.

Pub. L. 94–455, §2113(a), added subsec. (g) defining agricultural. Former subsec. (g) redesignated (h).

Subsec. (h). Pub. L. 94–455, §§1307(a)(1), 2113(a), added subsec. (h). Former subsec. (g), relating to cross reference, redesignated (h) and further redesignated (i).

Subsec. (i). Pub. L. 94–568, §2(a), as amended by Pub. L. 95–600, §703(g)(2)(A), added subsec. (i). Former subsec. (i) redesignated (j).

Pub. L. 94–455, §1307(a)(1), redesignated subsec. (h), relating to cross reference, as (i).

Subsec. (j). Pub. L. 94–568, §2(a), as amended by Pub. L. 95–600, §703(g)(2)(A), redesignated subsec. (i), relating to cross reference, as (j).

1975—Subsec. (b). Pub. L. 93–625 inserted references to part VI of this subchapter.

1974—Subsecs. (f), (g). Pub. L. 93–310 added subsec. (f) and redesignated former subsec. (f) as (g).

1972—Subsec. (c)(19). Pub. L. 92–418 added par. (19).

1970—Subsec. (c)(13). Pub. L., 91–618 substituted “corporation chartered solely for the purpose of disposal of bodies by burial or cremation which is not permitted” for “corporation chartered solely for burial purposes as a cemetery corporation and is not permitted”.

1969—Subsec. (a). Pub. L. 91–172, §101(j)(3), struck out reference to section 504.

Subsec. (b). Pub. L. 91–172, §101(j)(4), inserted reference to certain other activities in heading and to part III in text, and struck out reference to tax on unrelated income.

Subsec. (c). Pub. L. 91–172, §§101(j)(5), 121(b)(6)(A), substituted “part IV” for “part III” after “Corporations organized by an association subject to” and added par. 18.

Subsec. (c)(9). Pub. L. 91–172, §121(b)(5)(A), inserted reference to designated beneficiaries and struck out reference to 85 percent or more income of voluntary employees’ beneficiary associations.

Subsec. (c)(10). Pub. L. 91–172, §121(b)(5)(A), substituted provisions concerning domestic fraternal societies, orders, or associations, operating under the lodge system, for provisions covering voluntary employees’ beneficiary associations which would pay benefits to designated beneficiaries of members.

Subsec. (e). Pub. L. 91–172, §101(j)(6), substituted “section 170(b)(1)(A)(iii)” for “section 503(b)(5)” in last sentence.

1968—Subsecs. (e), (f). Pub. L. 90–364 added subsec. (e) and redesignated former subsec. (e) as (f).

1966—Subsec. (c)(6). Pub. L. 89–800 inserted reference to professional football leagues (whether or not administering a pension fund for football players).

Subsec. (c)(14). Pub. L. 89–352 designated as subpar. (A) provisions covering credit unions which were formerly set out preceding subpar. (A), designated as subpar. (B) and clauses (i), (ii), and (iii) thereunder provisions covering corporation or associations without capital stock organized before Sept. 1, 1957, which formerly were set out as provisions preceding subpar. (A) and as subpars. (A), (B), and (C) respectively, and added subpar. (C).

1962—Subsec. (c)(15). Pub. L. 87–834 substituted “$150,000” for “$75,000”.

1960—Subsec. (c)(14). Pub. L. 86–428 substituted “September 1, 1957” for “September 1, 1951”.

Subsec. (c)(17). Pub. L. 86–667 added par. (17).

1956—Subsec. (c)(15). Act Mar. 13, 1956, substituted “the items described in section 822(b) (other than paragraph (1)(D) thereof)” for “interest, dividends, rents,”.

Effective Date of 1997 Amendments

Amendment by section 101(c) of Pub. L. 105–34 applicable to taxable years beginning after Dec. 31, 1997, see section 101(e) of Pub. L. 105–34, set out as an Effective Date note under section 24 of this title.

Section 963(c) of Pub. L. 105–34 provided that: “The amendments made by this section [amending this section] shall apply to taxable years beginning after December 31, 1997.”

Section 974(b) of Pub. L. 105–34 provided that: “The amendment made by subsection (a) [amending this section] shall apply to taxable years beginning after December 31, 1996.”

Section 4041(b) of Pub. L. 105–33 provided that: “The amendment made by subsection (a) [amending this section] shall take effect on the date of the enactment of this Act [Aug. 5, 1997].”

Effective Date of 1996 Amendments

Section 341(b) of Pub. L. 104–191 provided that: “The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 1996.”

Section 342(b) of Pub. L. 104–191 provided that: “The amendment made by this section [amending this section] shall apply to taxable years ending after the date of the enactment of this Act [Aug. 21, 1996].”

Section 1114(b) of Pub. L. 104–188 provided that: “The amendment made by subsection (a) [amending this section] shall apply to taxable years beginning after the date of the enactment of this Act [Aug. 20, 1996].”

Section 1311(d)(3) of Pub. L. 104–168 provided that:

“(A) In general.—The amendment made by subsection (b) [amending this section] shall apply to inurement occurring on or after September 14, 1995.

“(B) Binding contracts.—The amendment made by subsection (b) shall not apply to any inurement occurring before January 1, 1997, pursuant to a written contract which was binding on September 13, 1995, and at all times thereafter before such inurement occurred.”

Effective Date of 1993 Amendment

Section 13146(c) of Pub. L. 103–66 provided that: “The amendments made by this section [amending this section] shall apply to taxable years beginning on or after January 1, 1994.”

Effective Date of 1992 Amendment

Amendment by Pub. L. 102–486 applicable to taxable years beginning after Dec. 31, 1991, see section 1940(d) of Pub. L. 102–486, set out as a note under section 192 of this title.

Effective Date of 1989 Amendment

Section 1402(b) of Pub. L. 101–73 provided that: “The amendment made by subsection (a) [amending this section] shall take effect on the date of the enactment of this Act [Aug. 9, 1989].”

Effective Date of 1988 Amendment

Amendment by section 1011(c)(7)(D) of Pub. L. 100–647 applicable to plan years beginning after Dec. 31, 1987, with exception in case of a plan described in section 1105(c)(2) of Pub. L. 99–514, see section 1011(c)(7)(E) of Pub. L. 100–647, set out as a note under section 401 of this title.

Section 1016(a)(1)(B) of Pub. L. 100–647 provided that: “The amendment made by subparagraph (A) [amending this section] shall apply with respect to property acquired by the organization after June 10, 1987, except that such amendment shall not apply to any property acquired after June 10, 1987, pursuant to a binding written contract in effect on June 10, 1987, and at all times thereafter before such acquisition.”

Amendment by sections 1010(b)(4), 1016(a)(2)–(4), and 1018(u)(14), (15), (34) of Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of this title.

Section 2003(a)(3) of Pub. L. 100–647 provided that: “The amendments made by this subsection [amending this section] shall apply to taxable years ending after the date of the enactment of the Omnibus Budget Reconciliation Act of 1986 [Oct. 21, 1986].”

Section 6202(b) of Pub. L. 100–647 provided that: “The amendment made by subsection (a) [amending this section] shall apply to purchases before, on, or after the date of the enactment of this Act [Nov. 10, 1988].”

Effective Date of 1987 Amendment

Amendment by Pub. L. 100–203 applicable with respect to activities after Dec. 22, 1987, see section 10711(c) of Pub. L. 100–203, set out as a note under section 170 of this title.

Effective Date of 1986 Amendments

Amendment by section 1012(a) of Pub. L. 99–514 applicable to taxable years beginning after Dec. 31, 1986, see section 1012(c) of Pub. L. 99–514, set out as an Effective Date note under section 833 of this title.

Amendment by section 1024(b) of Pub. L. 99–514 applicable to taxable years beginning after Dec. 31, 1986, see section 1024(e) of Pub. L. 99–514, set out as a note under section 831 of this title.

Amendment by section 1109(a) of Pub. L. 99–514 applicable to taxable years beginning after Dec. 31, 1986, see section 1109(c) of Pub. L. 99–514, set out as a note under section 219 of this title.

Amendment by section 1114(b)(14) of Pub. L. 99–514 applicable to years beginning after Dec. 31, 1986, see section 1114(c)(1) of Pub. L. 99–514, set out as a note under section 414 of this title.

Section 1603(c) of Pub. L. 99–514 provided that: “The amendments made by this section [amending this section and section 514 of this title] shall apply to taxable years beginning after December 31, 1986.”

Section 1879(k)(2) of Pub. L. 99–514 provided that: “The amendments made by this subsection [amending this section] shall apply to taxable years ending after August 13, 1981.”

Amendment by Pub. L. 99–272 effective Jan. 1, 1986, with certain exceptions, see section 11019 of Pub. L. 99–272, set out as a note under section 1341 of Title 29, Labor.

Effective Date of 1984 Amendment

Amendment by section 1032 of Pub. L. 98–369 applicable to taxable years beginning after July 18, 1984, see section 1032(c) of Pub. L. 98–369, set out as a note under section 170 of this title.

Amendment by section 2813(b) of Pub. L. 98–369 effective Oct. 1, 1979, see section 2813(c) of Pub. L. 98–369, set out as an Effective Date note under section 1795k of Title 12, Banks and Banking.

Effective Date of 1983 Amendment

Amendment by Pub. L. 97–448 effective as if included in the provisions of the Tax Equity and Fiscal Responsibility Act of 1982, Pub. L. 97–248, to which such amendment relates, see section 311(d) of Pub. L. 97–448, set out as a note under section 31 of this title.

Effective Date of 1982 Amendment

Section 286(c) of Pub. L. 97–248 provided that: “The amendments made by this section [amending this section and sections 170, 2055, and 2522 of this title] shall take effect on October 5, 1976.”

Section 354(c) of Pub. L. 97–248 provided that: “The amendments made by subsections (a) and (b) [amending this section] shall apply to taxable years beginning after the date of the enactment of this Act [Sept. 3, 1982].”

Effective Date of 1981 Amendment

Amendment by Pub. L. 97–119 effective Jan. 1, 1982, see section 103(d)(1) of Pub. L. 97–119, set out as an Effective Date note under section 9501 of this title.

Effective Date of 1980 Amendments

Section 106(c)(1) of Pub. L. 96–605, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: “The amendments made by subsection (a) [amending this section] shall apply to all taxable years to which the Internal Revenue Code of 1986 [formerly I.R.C. 1954] applies.”

Section 3(b) of Pub. L. 96–601 provided that: “The amendment made by subsection (a) [amending this section] shall apply to taxable years beginning after October 20, 1976.”

Amendment by Pub. L. 96–364 applicable to taxable years ending after Sept. 26, 1980, see section 210(c) of Pub. L. 96–364, set out as an Effective Date note under section 418 of this title.

Amendment by Pub. L. 96–222 effective, except as otherwise provided, as if it had been included in the provisions of the Revenue Act of 1978, Pub. L. 95–600, to which such amendment relates, see section 201 of Pub. L. 96–222, set out as an Effective Date of 1980 Amendment note under section 32 of this title.

Effective Date of 1978 Amendments

Amendment by section 703(b)(2), (g)(2)(B) of Pub. L. 95–600 effective on Oct. 4, 1976, see section 703(r) of Pub. L. 95–600, set out as a note under section 46 of this title.

Section 703(g)(2)(C) of Pub. L. 95–600 provided that: “The amendments made by this paragraph [amending this section] shall take effect on October 20, 1976, as if included in Public Law 94–568.”

Section 1(b) of Pub. L. 95–345 provided that: “The amendment made by subsection (a) [amending this section] shall apply to taxable years beginning after December 31, 1974.”

Amendment by Pub. L. 95–227 applicable with respect to contributions, acts, and expenditures made after Dec. 31, 1977, in and for taxable years beginning after such date, see section 4(f) of Pub. L. 95–227, set out as a note under section 192 of this title.

Effective Date of 1976 Amendments

Section 1(d) of Pub. L. 94–568 provided that: “The amendments made by this section [amending this section and sections 277 and 512 of this title] shall apply to taxable years beginning after the date of the enactment of this Act [Oct. 20, 1976].”

Section 2(b) of Pub. L. 94–568 provided that: “The amendment made by subsection (a) [amending this section] shall apply to taxable years beginning after the date of the enactment of this Act [Oct. 20, 1976].”

Section 1307(e) of Pub. L. 94–455 provided that: “The amendments made by this section [amending this section and sections 170, 275, 2055, 2106, 2522, 6104, 6161, 6201, 6211, 6212, 6213, 6214, 6344, 6501, 6512, 6601, and 7422 of this title and enacting sections 504 and 4911 of this title] shall apply—

“(1) except as otherwise specified in paragraph (2), in the case of amendments to subtitle A, to taxable years beginning after December 31, 1976;

“(2) in the case of the amendments made by subsection (a)(2) [enacting section 504 of this title], to activities occurring after the date of the enactment of this Act [Oct. 4, 1976];

“(3) in the case of amendments to chapter 11, to the estates of decedents dying after December 31, 1976;

“(4) in the case of amendments to chapter 12, to gifts in calendar years beginning after December 31, 1976;

“(5) in the case of amendments to subtitle D, to taxable years beginning after December 31, 1976; and

“(6) in the case of amendments to subtitle F, on and after the date of the enactment of this Act [Oct. 4, 1976].”

Section 1312(b) of Pub. L. 94–455 provided that: “The amendment made by this section [amending this section] shall apply to taxable years ending after December 31, 1976.”

Section 1313(d) of Pub. L. 94–455 provided that: “The amendments made by this section [amending this section and sections 170, 2055, and 2522 of this title] shall apply on the day following the date of the enactment of this Act [Oct. 4, 1976].”

Section 2113(b) of Pub. L. 94–455 provided that: “The amendment made by this section [amending this section] applies to taxable years ending after December 31, 1975.”

Effective Date of 1975 Amendment

Amendment by Pub. L. 93–625 applicable to taxable years beginning after Dec. 31, 1974, see section 10(e) of Pub. L. 93–625, set out as an Effective Date note under section 527 of this title.

Effective Date of 1974 Amendment

Section 3(b) of Pub. L. 93–310 provided that: “The amendments made by this section [amending this section] shall apply to taxable years ending after December 31, 1973.”

Effective Date of 1972 Amendment

Section 1(c) of Pub. L. 92–418 provided that: “The amendments made by this section [amending this section and section 512 of this title] shall apply to taxable years beginning after December 31, 1969.”

Effective Date of 1970 Amendment

Section 2 of Pub L. 91–618 provided that: “The amendment made by the first section of this Act [amending this section] shall apply to taxable years ending after the date of enactment of this Act [Dec. 31, 1970].”

Effective Date of 1969 Amendment

Amendment by section 101(j)(3) of Pub. L. 91–172 effective Jan. 1, 1970, except that amendment of subsec. (a) of this section applicable to taxable years beginning after Dec. 31, 1969, see section 101(k)(1), (2)(B) of Pub. L. 91–172, set out as an Effective Date note under section 4940 of this title.

Amendment by section 121(b)(5)(A), (6)(A) of Pub. L. 91–172 applicable to taxable years beginning after Dec. 31, 1969, see section 121(g) of Pub. L. 91–172, set out as a note under section 511 of this title.

Effective Date of 1968 Amendment

Section 109(b) of Pub. L. 90–364 provided that: “The amendments made by subsection (a) [amending this section] shall apply to taxable years ending after the date of the enactment of this Act [June 28, 1968].”

Effective Date of 1966 Amendments

Section 6(c) of Pub. L. 89–800 provided that: “The amendment made by subsection (a) [amending this section] shall apply to taxable years ending after the date of the enactment of this Act [Nov. 8, 1966].”

Section 3 of Pub. 89–352 provided in part that: “The amendment made by the first section of this Act [amending this section] shall apply to taxable years ending after the date of the enactment of this Act [Feb. 2, 1966].”

Effective Date of 1962 Amendment

Section 8(h) of Pub. L. 87–834 provided that: “The amendments made by this section [enacting sections 823 to 826 of this title, amending this section and sections 821, 822, 832, 841, 1016, and 1201 of this title, and redesignating former section 823 as section 822(f) of this title] (other than by subsection (f) [amending section 831 of this title]) shall apply with respect to taxable years beginning after December 31, 1962.”

Effective Date of 1960 Amendments

Section 6 of Pub. L. 86–667 provided that:

“(a) Except as provided in subsection (b), the amendments made by this Act [amending this section and sections 503, 511, 513, and 514 of this title] shall apply to taxable years beginning after December 31, 1959.

“(b) In the case of loans, the amendments made by section 2 of this Act [amending section 503 of this title] shall apply only to loans made, renewed, or continued after December 31, 1959.”

Section 2 of Pub. L. 86–428 provided that: “The amendment made by this Act [amending this section] shall apply only with respect to taxable years beginning after December 31, 1959.”

Effective Date of 1956 Amendment

Amendment by act Mar. 13, 1956, applicable only to taxable years beginning after Dec. 31, 1954, see section 6 of act Mar. 13, 1956, set out as a note under section 316 of this title.

Regulations

Secretary of the Treasury or his delegate to issue before Feb. 1, 1988, final regulations to carry out amendments made by section 1114 of Pub. L. 99–514, see section 1141 of Pub. L. 99–514, set out as a note under section 401 of this title.

Special Rule for Certain Cooperatives

Section 1311(b)(2) of Pub. L. 104–168 provided that: “In the case of an organization operating on a cooperative basis which, before the date of the enactment of this Act [July 30, 1996], was determined by the Secretary of the Treasury or his delegate, to be described in section 501(c)(4) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code, the allocation or return of net margins or capital to the members of such organization in accordance with its incorporating statute and bylaws shall not be treated for purposes of such Code as the inurement of the net earnings of such organization to the benefit of any private shareholder or individual. The preceding sentence shall apply only if such statute and bylaws are substantially as such statute and bylaws were in existence on the date of the enactment of this Act.”

Application of Pub. L. 100–647 to Section 501(c)(3) Bonds

Section 1013(i) of Pub. L. 100–647 provided that: “In accordance with section 1302 of the Reform Act [Pub. L. 99–514, set out as a note below], each amendment and other provision of this Act [see Tables for classification] which applies to private activity bonds shall, unless otherwise expressly provided, apply to qualified 501(c)(3) bonds.”

Cancellation of Certain Debts Originated by or Guaranteed by United States Not Taken Into Account in Determining Tax Exempt Status of Certain Organizations

Section 6203 of Pub. L. 100–647 provided that: “Subparagraph (A) of section 501(c)(12) of the 1986 Code shall be applied without taking into account any income attributable to the cancellation of any loan originally made or guaranteed by the United States (or any agency or instrumentality thereof) if such cancellation occurs after 1986 and before 1990.”

Plan Amendments Not Required Until January 1, 1989

For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§1101–1147 and 1171–1177] or title XVIII [§§1800–1899A] of Pub. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. L. 99–514, as amended, set out as a note under section 401 of this title.

Treatment of Section 501(c)(3) Bonds

Section 1302 of title XIII of Pub. L. 99–514 provided that: “Nothing in the treatment of section 501(c)(3) bonds as private activity bonds under the amendments made by this title [enacting sections 141 to 150 and 7703 of this title, amending sections 2, 22, 25, 32, 86, 103, 105, 152, 153, 163, 172, 194, 269A, 414, 879, 1016, 1398, 3402, 4701, 4940, 4942, 4988, 6362, 6652, and 7871 of this title, repealing sections 103A, 1391 to 1397, and 6039B of this title, enacting provisions set out as notes under sections 141 and 148 of this title, and amending provisions set out as a note under section 103A of this title] shall be construed as indicating how section 501(c)(3) bonds will be treated in future legislation, and any change in future legislation applicable to private activity bonds shall apply to section 501(c)(3) bonds only if expressly provided in such legislation.”

Tax-Exempt Status for Organization Introducing Into Public Use Technology Developed by Qualified Organizations

Section 1605 of Pub. L. 99–514 provided that:

“(a) In General.—For purposes of the Internal Revenue Code of 1986, an organization shall be treated as an organization organized and operated exclusively for charitable purposes if such organization—

“(1) is organized and operated exclusively—

“(A) to provide for (directly or by arranging for and supervising the performance by independent contractors)—

“(i) reviewing technology disclosures from qualified organizations,

“(ii) obtaining protection for such technology through patents, copyrights, or other means, and

“(iii) licensing, sale, or other exploitation of such technology,

“(B) to distribute the income therefrom, to such qualified organizations after paying expenses and other amounts as agreed with the originating qualified organizations, and

“(C) to make research grants to such qualified organizations,

“(2) regularly provides the services and research grants described in paragraph (1) exclusively to 1 or more qualified organizations, except that research grants may be made to such qualified organizations through an organization which is controlled by 1 or more organizations each of which—

“(A) is an organization described in section 501(c)(3) of the Internal Revenue Code of 1986 or the income of which is excluded from taxation under section 115 of such Code, and

“(B) may be a recipient of the services or research grants described in paragraph (1),

“(3) derives at least 80 percent of its gross revenues from providing services to qualified organizations located in the same State as the State in which such organization has its principal office, and

“(4) was incorporated on July 20, 1981.

“(b) Qualified Organizations.—For purposes of this section, the term ‘qualified organization’ has the same meaning given to such term by subparagraphs (A) and (B) of section 41(e)(6) (as redesignated by section 231(d)(2)) of the Internal Revenue Code of 1986.

“(c) Treatment of Investment in a Technology Transfer Service Organization.—

“(1) In general.—A qualified investment made by a private foundation in an organization described in subparagraph (C) shall be treated as an investment described in section 4944(c) of the Internal Revenue Code of 1986 and shall not result in imposition of taxes under section 4941, 4943, 4944, 4945, or 507(c) of such Code.

“(2) Definitions.—For purposes of this subsection—

“(A) Qualified investment.—The term ‘qualified investment’ means a transfer by a private foundation of—

“(i) all of the patents, copyrights, know-how, and other technology or rights thereto of the private foundation, and

“(ii) investment assets, net receivables, and cash not exceeding $35,000,000,

to such organization in exchange for debt.

“(B) Private foundation.—The term ‘private foundation’ means—

“(i) a nonprofit corporation which was incorporated before 1913 which is described in sections 501(c)(3) and 509(a) of such Code, and which is exempt from taxation under section 501(a) of such Code, and

“(ii) the principal purposes of which are to support research by and to provide technology transfer services to organizations described in section 170(b)(1)(A) of such Code—

“(I) which are exempt from taxation under section 501(a) of such Code, or

“(II) the income of which is excluded from taxation under section 115 of such Code.

“(C) Technology transfer organization.—The term ‘technology transfer organization’ means a corporation established after the date of the enactment of this Act [Oct. 22, 1986]—

“(i) which is organized and operated to advance the public welfare through the provision of technology transfer services to research organizations,

“(ii) no part of the net earnings of which inures to the benefit of, or is distributable to, any private shareholder, individual, or entity, other than a private foundation or research organization,

“(iii) which does not participate in, or intervene in (including the publishing or distributing of statements) any political campaign on behalf of any candidate for public office,

“(iv) no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation, and

“(v) upon liquidation or dissolution of which all of its net assets can be distributed only to research organizations.

“(d) Effective Date.—This section shall take effect on the date of the enactment of this Act [Oct. 22, 1986].”

Applicability of 1976 Amendment to Certain Organizations

Section 1313(c) of Pub. L. 94–455, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: “An organization which (without regard to the amendments made by this section [amending this section and sections 170, 2055, and 2522 of this title]) is an organization described in section 170(c)(2)(B), 501(c)(3), 2055(a)(2), or 2522(a)(2) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] shall not be treated as an organization not so described as a result of the amendments made by this section.”

Tax Exemption for Certain Puerto Rican Pension, etc., Plans

Section 1022(i) of Pub. L. 93–406, title II, Sept. 2, 1974, 88 Stat. 942, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that:

“(1) General rule.—Effective for taxable years beginning after December 31, 1973, for purposes of section 501(a) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] (relating to exemption from tax), any trust forming part of a pension, profit-sharing, or stock bonus plan all of the participants of which are residents of the Commonwealth of Puerto Rico shall be treated as an organization described in section 401(a) of such Code if such trust—

“(A) forms part of a pension, profit-sharing, or stock bonus plan, and

“(B) is exempt from income tax under the laws of the Commonwealth of Puerto Rico.

“(2) Election to have provisions of, and amendments made by, title ii of this act apply.—

“(A) If the administrator of a pension, profit-sharing, or stock bonus plan which is created or organized in Puerto Rico elects, at such time and in such manner as the Secretary of the Treasury may require, to have the provisions of this paragraph apply, for plan years beginning after the date of election any trust forming a part of such plan shall be treated as a trust created or organized in the United States for purposes of section 401(a) of the Internal Revenue Code of 1986.

“(B) An election under subparagraph (A), once made, is irrevocable.

“(C) This paragraph applies to plan years beginning after the date of enactment of this Act [Sept. 2, 1974]

“(D) The source of any distributions made under a plan which makes an election under this paragraph to participants and beneficiaries residing outside of the United States shall be determined, for purposes of subchapter N of chapter 1 of the Internal Revenue Code of 1986 by the Secretary of the Treasury in accordance with regulations prescribed by him. For purposes of this subparagraph the United States means the United States as defined in section 7701(a)(9) of the Internal Revenue Code of 1986.”

Exchanges for Sale of Poultry

Pub. L. 89–44, title VIII, §811, June 21, 1965, 79 Stat. 169, provided that certain corporations, associations, or organizations organized and operated exclusively for the purpose of providing an exchange for the sale of poultry growers of a particular locality shall be treated for purposes of this title as an exempt organization and that such exemption shall apply to taxable years beginning after Dec. 31, 1953, and ending after Aug. 16, 1954, which begin before Jan. 1, 1966.

I.R.C. § 501 — Exemption from tax on corporations, certain trusts, etc. · USC 1998 ed., current through 1999-01-05 · https://pensionresource.website/EAMain?content=EAMain.Law&id=irc-501&asof=2000-11-09 · printed Oct 16, 2026

(a) Exemption from taxation
(b) Tax on unrelated business income and certain other activiti…
(c) List of exempt organizations
(d) Religious and apostolic organizations
(e) Cooperative hospital service organizations
(f) Cooperative service organizations of operating educational …
(g) Definition of agricultural
(h) Expenditures by public charities to influence legislation
(i) Prohibition of discrimination by certain social clubs
(j) Special rules for certain amateur sports organizations
(k) Treatment of certain organizations providing child care
(m) Certain organizations providing commercial-type insurance n…
(n) Charitable risk pools
(p) Cross reference

Cited by (code & regs)

Treas. Reg. § 1.501(c)(3)-1 Organizations organized and operated for religiou…
Treas. Reg. § 1.501(h)-3 Lobbying or grass roots expenditures normally in …
Treas. Reg. § 1.501(c)(17)-2 General rules.
Treas. Reg. § 1.501(e)-1 Cooperative hospital service organizations.
Treas. Reg. § 1.501(r)-2 Failures to satisfy section 501(r).
Treas. Reg. § 1.501(h)-2 Electing the expenditure test.
I.R.C. § 414 Definitions and special rules
ERISA § 3 (29 U.S.C. § 1002) Definitions
Treas. Reg. § 1.501(a)-1 Exemption from taxation.
Treas. Reg. § 1.402(a)-1 Taxability of beneficiary under a trust which mee…
Treas. Reg. § 1.501(r)-3 Community health needs assessments.
Treas. Reg. § 1.501(c)(17)-3 Relation to other sections of the Code.
I.R.C. § 401 Qualified pension, profit-sharing, and stock bonu…
Treas. Reg. § 1.501(c)(17)-1 Supplemental unemployment benefit trusts.
Treas. Reg. § 1.101-2 Employees' death benefits.

Treasury Regulations

Treas. Reg. § 1.501(a)-1 Exemption from taxation.
Treas. Reg. § 1.501(c)(2)-1 Corporations organized to hold title to property for exempt organizations.
Treas. Reg. § 1.501(c)(3)-1 Organizations organized and operated for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or for the prevention of cruelty to children or animals.
Treas. Reg. § 1.501(c)(4)-1 Civic organizations and local associations of employees.
Treas. Reg. § 1.501(c)(5)-1 Labor, agricultural, and horticultural organizations.
Treas. Reg. § 1.501(c)(6)-1 Business leagues, chambers of commerce, real estate boards, and boards of trade.
Treas. Reg. § 1.501(c)(7)-1 Social clubs.
Treas. Reg. § 1.501(c)(8)-1 Fraternal beneficiary societies.
Treas. Reg. § 1.501(c)(9)-1 Voluntary employees' beneficiary associations, in general.
Treas. Reg. § 1.501(c)(9)-2 Membership in a voluntary employees' beneficiary association; employees; voluntary association of employees.
Treas. Reg. § 1.501(c)(9)-3 Voluntary employees' beneficiary associations; life, sick, accident, or other benefits.
Treas. Reg. § 1.501(c)(9)-4 Voluntary employees' beneficiary associations; inurement.
Treas. Reg. § 1.501(c)(9)-5 Voluntary employees' beneficiary associations; recordkeeping requirements.
Treas. Reg. § 1.501(c)(9)-6 Voluntary employees' beneficiary associations; benefits includible in gross income.
Treas. Reg. § 1.501(c)(9)-7 Voluntary employees' beneficiary associations; section 3(4) of ERISA.
Treas. Reg. § 1.501(c)(9)-8 Voluntary employees' beneficiary associations; effective date.
Treas. Reg. § 1.501(c)(10)-1 Certain fraternal beneficiary societies.
Treas. Reg. § 1.501(c)(12)-1 Local benevolent life insurance associations, mutual irrigation and telephone companies, and like organizations.
Treas. Reg. § 1.501(c)(13)-1 Cemetery companies and crematoria.
Treas. Reg. § 1.501(c)(14)-1 Credit unions and mutual insurance funds.
Treas. Reg. § 1.501(c)(15)-1 Mutual insurance companies or associations.
Treas. Reg. § 1.501(c)(16)-1 Corporations organized to finance crop operations.
Treas. Reg. § 1.501(c)(17)-1 Supplemental unemployment benefit trusts.
Treas. Reg. § 1.501(c)(17)-2 General rules.
Treas. Reg. § 1.501(c)(17)-3 Relation to other sections of the Code.
Treas. Reg. § 1.501(c)(18)-1 Certain funded pension trusts.
Treas. Reg. § 1.501(c)(19)-1 War veterans organizations.
Treas. Reg. § 1.501(c)(21)-1 Black lung trusts—certain terms.
Treas. Reg. § 1.501(c)(21)-2 Same—trust instrument.
Treas. Reg. § 1.501(c)(29)-1 CO-OP Health Insurance Issuers.
Treas. Reg. § 1.501(d)-1 Religious and apostolic associations or corporations.
Treas. Reg. § 1.501(e)-1 Cooperative hospital service organizations.
Treas. Reg. § 1.501(h)-1 Application of the expenditure test to expenditures to influence legislation; introduction.
Treas. Reg. § 1.501(h)-2 Electing the expenditure test.
Treas. Reg. § 1.501(h)-3 Lobbying or grass roots expenditures normally in excess of ceiling amount.
Treas. Reg. § 1.501(r)-0 Outline of regulations.
Treas. Reg. § 1.501(r)-1 Definitions.
Treas. Reg. § 1.501(r)-2 Failures to satisfy section 501(r).
Treas. Reg. § 1.501(r)-3 Community health needs assessments.
Treas. Reg. § 1.501(r)-4 Financial assistance policy and emergency medical care policy.
Treas. Reg. § 1.501(r)-5 Limitation on charges.
Treas. Reg. § 1.501(r)-6 Billing and collection.
Treas. Reg. § 1.501(r)-7 Effective/applicability dates.

Guidance addressing this section

IRS / Treasury

Final Rules

87 FR 50240 Aug 16, 2022 — Disclosure of Information to State Officials Regarding Tax-Exempt Organizations (a)(c)(c)(1)(c)(3)(c)(4)(c)(5)
77 FR 76382 Dec 28, 2012 — Payout Requirements for Type III Supporting Organizations That Are Not Functionally Integrated (a)(c)(3)
75 FR 65567 Oct 26, 2010 — Revised Regulations Concerning Section 403(b) Tax-Sheltered Annuity Contracts; Correction (c)(3)
75 FR 65566 Oct 26, 2010 — Revised Regulations Concerning Section 403(b) Tax-Sheltered Annuity Contracts; Correction (c)(3)

Revenue Rulings

Rev. Rul. 2022-2 Jan 24, 2022 — This revenue ruling provides tables of covered compensation under § 401(l)(5)(E) of the Internal Revenue Code and the Income Tax Regulations thereunder, for th… (a)
Rev. Rul. 2004-57 Jun 14, 2004 — Governmental plan; union; section 457(b). This ruling holds that a deferred compensation plan does not fail to be an eligible governmental plan under section 4… (c)(5)

Notices

Notice 2017-45 Sep 18, 2017 — The notice extends temporary relief under Notice 2014–5 from section 401(a)(4) nondiscrimination testing for closed defined benefit plans through plan years be… (c)(3)
Notice 2012-64 Oct 29, 2012 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond …

Revenue Procedures

Rev. Proc. 2013-8Modified Jan 2, 2013 — User fees for employee plans and exempt organizations. Current guidance for complying with the user fee program of the Service as it pertains to requests for l… (c)(c)(25)(c)(3)(c)(4)
Modified by Rev. Proc. 2013-22
Rev. Proc. 2011-44 Sep 26, 2011 — This procedure supplements the procedures for requesting a letter ruling under section 414(e) of the Code relating to church plans. This procedure requires tha… (a)

Treasury Decisions

T.D. 9484 Jun 14, 2010 — Final regulations under section 401(a)(35) of the Code relate to diversification requirements for certain defined contribution plans holding publicly traded em… (r)
T.D. 9275 Aug 28, 2006 — Final regulations under section 410 of the Code implement a statutory directive of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) to am… (c)(3)

Announcements

Ann. 2004-71 Oct 4, 2004 — Qualification; determination letters; staggered remedial amendment periods. This announcement includes a draft revenue procedure that contains the Service’s pr… (a)
Ann. 2004-33 May 3, 2004 — Pre-approved employee plans; proposed revenue procedure; request for comments. This announcement describes and contains a draft proposed revenue procedure pert… (a)

Delegation Orders

Deleg. Order 7-1 — Issuance of Determination Letters relating to Employee Plans (a)

Also cited in 171 other documents

IRS / Treasury

Notices

Notice 2026-48 Aug 24, 2026 — Notice of Intent to Issue Regulations with Respect to Saver’s Match Contributions (a)(c)(18)
Notice 2026-49 Aug 24, 2026 — Guidance on Section 324 of the SECURE 2.0 Act with Respect to Rollovers (a)
Notice 2026-33 Jun 8, 2026 — This notice provides guidance with respect to section 334 of Division T of the Consolidated Appropriations Act, 2023, Pub. L. 117-328, 136 Stat. 3559 (2022), k… (a)
Notice 2026-34 Jun 1, 2026 — 2026 Cumulative List of Changes in Plan Qualification Requirements for Defined Benefit Qualified Pre-approved Plans (c)(3)
Notice 2026-31 Jun 1, 2026 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for April 2026 used under § 417(e)(3)(D), the 24… (c)(3)
Notice 2025-68 Dec 22, 2025 — Notice of intent to issue regulations with respect to section 530A Trump accounts (a)(c)(3)
Notice 2024-82 Dec 23, 2024 — This notice sets forth the 2024 Required Amendments List (2024 RA List). The 2024 RA List applies to individually designed plans qualified under section 401(a)… (c)(3)
Notice 2024-80 Nov 18, 2024 — Section 415 of the Internal Revenue Code (the Code) provides for dollar limitations on benefits and contributions under qualified retirement plans. Section 415… (c)(3)
Notice 2024-77 Nov 4, 2024 — Guidance Under Sections 414(aa) and 402(c)(12) of the Internal Revenue Code with Respect to Inadvertent Benefit Overpayments (a)
Notice 2024-73 Oct 21, 2024 — Additional Guidance with Respect to Long-Term, Part-Time Employees, Including Guidance Regarding Application of Section 403(b)(12) to Long-Term, Part-Time Empl… (c)(3)
Notice 2024-65 Sep 23, 2024 — Request for Comments Regarding Implementation of Saver’s Match Contributions (c)(18)
Notice 2024-63 Sep 3, 2024 — Guidance Under Section 110 of the SECURE 2.0 Act with Respect to Matching Contributions Made on Account of Qualified Student Loan Payments (c)(3)
Notice 2024-55 Jul 8, 2024 — Certain Exceptions to the 10 Percent Additional Tax Under Code Section 72(t) (a)
Notice 2024-2Modified Jan 8, 2024 — Miscellaneous Changes Under the SECURE 2.0 Act of 2022 (c)(3)
Modified by Notice 2026-33
Notice 2023-79 Dec 26, 2023 — This notice sets forth the 2023 Required Amendments List (2023 RA List). The 2023 RA List applies to both individually designed plans qualified under section 4… (c)(3)
Notice 2023-75 Nov 20, 2023 — Section 415 of the Internal Revenue Code (the Code) provides for dollar limitations on benefits and contributions under qualified retirement plans. Section 415… (c)(3)
Notice 2022-27 May 31, 2022 — This notice is a 6-month extension of the relief provided in Notice 2020-42, as extended by Notice 2021-3 and Notice 2021-40. For the period from July 1, 2022,… (c)(3)
Notice 2022-6 Jan 31, 2022 — Determination of Substantially Equal Periodic Payments (a)
Notice 2021-31 Jun 7, 2021 — This notice provides guidance on issues relating to the application of § 9501 of the American Rescue Plan Act of 2021 (the ARP), which provides temporary premi… (a)(b)(c)(1)
Notice 2020-35 Jun 15, 2020 — Notice 2020-35 postpones deadlines for certain specified time-sensitive actions with respect to certain employment taxes, employee benefit plans, exempt organi… (a)(c)
Notice 2016-33 May 31, 2016 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for May 2016 used under § 417(e)(3)(D), the 24-m… (c)(3)
Notice 2015-58 Sep 14, 2015 — This notice provides guidance on certain issues relating to the application of the Cooperative and Small Employer Charity Pension Flexibility Act, Pub. L. No. … (c)(3)
Notice 2015-7 Feb 9, 2015 — This notice announces that the Treasury Department and IRS anticipate issuing proposed regulations that would permit a state or local retirement system that is… (c)(3)
Notice 2014-54 Oct 6, 2014 — This notice provides rules for allocating pretax and after-tax amounts among disbursements that are made to multiple destinations from a qualified plan describ… (a)
Notice 2013-32 May 28, 2013 — This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in May 2013; the 24-month average segment rates; th… (c)(3)
Notice 2012-6 Jan 17, 2012 — This notice extends and expands the transition relief provided under Rev. Rul. 2011-1, 2011-2 I.R.B. 251, and Rev. Rul. 2008-40, 2008-2 C.B. 166, for certain g… (a)
Notice 2011-3 Jan 10, 2011 — Special rules relating to funding relief for single-employer pension plans under PRA 2010. This notice provides guidance on the special rules relating to fundi… (c)(3)
Notice 2010-77 Dec 20, 2010 — This notice further extends the deadline for amending qualified defined benefit plans to meet certain requirements of the Code that were added by the Pension P… (c)(3)
Notice 2010-57 Aug 23, 2010 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (c)(3)
Notice 2010-52 Jul 26, 2010 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (c)(3)
Notice 2010-15 Feb 8, 2010 — Miscellaneous HEART Act changes. This notice provides guidance in the form of questions and answers with respect to certain provisions of the Heroes Earnings A… (c)(18)
Notice 2009-86 Nov 16, 2009 — Further extension of effective date of normal retirement age regulations for governmental plans. This notice announces the intent to further extend the final e… (c)(3)
Notice 2009-68 Sep 28, 2009 — Safe harbor explanations — eligible rollover distributions. This notice contains two safe harbor explanations that may be provided to recipients of eligible ro… (c)(18)(D)(iii)
Notice 2009-8 Jan 26, 2009 — This notice provides interim guidance on recently enacted section 457A of the Code which became effective January 1, 2009. Section 457A generally provides that… (a)
Notice 2007-83 Nov 5, 2007 — Abusive trust arrangements; cash value life insurance; welfare benefits. This notice identifies certain trust arrangements that claim to be welfare benefit fun… (c)(9)
Notice 2007-84 Nov 5, 2007 — Post-retirement medical and life insurance benefits; nondiscrimination; welfare benefit funds. This notice alerts taxpayers that the tax treatment of trusts pr… (c)(9)
Notice 2007-81 Oct 29, 2007 — Interest rate modifications; Pension Protection Act of 2006; targeted segments. As required by section 430(h)(2) of the Code, as added by the Pension Protectio… (c)(3)
Notice 2006-105 Dec 11, 2006 — Minimum funding standards; alternative deficit reduction contribution. This notice describes how a commercial passenger airline may make an election of an alte… (c)(5)
Notice 2004-59 Sep 7, 2004 — Alternative deficit reduction election; amendment following election. This notice provides guidance on the restrictions that are placed on plan amendments foll… (c)(5)

Revenue Procedures

Rev. Proc. 2026-4Modified Dec 29, 2025 — This revenue procedure contains updates relating to the types of advice the Internal Revenue Service provides to taxpayers on issues under the jurisdiction of … (a)
Modified by Rev. Proc. 2026-30
Rev. Proc. 2025-3 Dec 30, 2024 — The revenue procedure updates Rev. Proc. 2024-3, 2024-1 I.R.B.143, to provide a revised list of areas under the jurisdiction of the Associate Chief Counsel (Co… (a)(c)(c)(3)
Rev. Proc. 2025-4Superseded Dec 30, 2024 — This document updates Rev. Proc. 2024-4, 2024-1 IRB 160, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the … (a)
Superseded by Rev. Proc. 2026-4
Rev. Proc. 2024-4Superseded Jan 2, 2024 — This document updates Rev. Proc. 2023-4, 2023-1 IRB 162, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the … (a)
Superseded by Rev. Proc. 2025-4
Rev. Proc. 2023-37 Dec 18, 2023 — This revenue procedure sets forth the rules regarding qualified pre-approved plans and section 403(b) pre-approved plans, and combines, conforms, clarifies, an… (a)(c)(3)
Rev. Proc. 2023-4Superseded Jan 3, 2023 — This document updates Rev. Proc. 2022-4, 2022-1 IRB 161, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the … (a)
Superseded by Rev. Proc. 2024-4
Rev. Proc. 2022-40 Nov 21, 2022 — Rev. Proc. 2022-40 modifies Rev. Proc. 2016-37, 2016-29 IRB 136, which, in part, provides the circumstances under which a plan sponsor may submit a determinati… (a)
Rev. Proc. 2022-4Superseded Jan 3, 2022 — This document updates Rev. Proc. 2021-4, 2021-1 IRB 157, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the … (a)
Superseded by Rev. Proc. 2023-4
Rev. Proc. 2021-37Superseded Sep 20, 2021 — This revenue procedure sets forth the procedures of the IRS for issuing opinion letters regarding the satisfaction in form of § 403(b) pre-approved plans with … (a)(c)(3)
Superseded by Rev. Proc. 2023-37
Rev. Proc. 2021-30Modified Aug 2, 2021 — Rev. Proc. 2021-30 adds two new benefit overpayment correction methods that encourage employers to avoid seeking recoupment of benefit overpayments made to par… (c)(3)
Modified by Notice 2024-77
Rev. Proc. 2021-4Superseded Jan 4, 2021 — This document updates Rev. Proc. 2020-4, 2020-1 I.R.B. 148, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of t… (a)
Superseded by Rev. Proc. 2022-4
Rev. Proc. 2020-4 Jan 2, 2020 — This revenue procedure contains information on the types of advice provided by the Commissioner, Tax Exempt and Government Entities Division, Employee Plans Ru… (a)
Rev. Proc. 2019-4 Jan 2, 2019 — This procedure contains revised procedures for determination letters and letter rulings issued by the Commissioner, Tax Exempt Agreements Office. Rev. Proc. 20… (a)
Rev. Proc. 2018-52 Oct 15, 2018 — The revenue procedure modifies and supersedes Rev. Proc. 2016–51, 2016–42 I.R.B. 465, which sets forth the Employee Plans Compliance Resolution System (“EPCRS”… (c)(3)
Rev. Proc. 2018-4 Jan 2, 2018 — This procedure contains revised procedures for determination letters and letter rulings issued by the Commissioner, Tax Exempt and Government Entities Division… (a)
Rev. Proc. 2017-41Superseded Jul 17, 2017 — This revenue procedure modifies and supersedes, in part, Rev. Proc. 2015–36, 2015–27 I.R.B. 20, which sets forth the procedures for issuing opinion and advisor… (a)
Superseded by Rev. Proc. 2023-37
Rev. Proc. 2017-18Modified Jan 30, 2017 — This revenue procedure provides that the last day of the remedial amendment period for § 403(b) plans, for purposes of section 21 of Rev. Proc. 2013–22, 2013–1… (a)(c)(3)
Modified by Rev. Proc. 2019-39
Rev. Proc. 2017-4 Jan 3, 2017 — This procedure contains consolidated and revised procedures for determination letters and letter rulings issued by the Commissioner, Tax Exempt and Government … (a)
Rev. Proc. 2016-51 Oct 17, 2016 — This revenue procedure updates the comprehensive system of correction programs for sponsors of retirement plans that are intended to satisfy the requirements o… (c)(3)
Rev. Proc. 2016-27 May 9, 2016 — This revenue procedure contains revised procedures for applications for a suspension of benefits under a multiemployer defined benefit pension plan that is in … (a)
Rev. Proc. 2016-6 Jan 4, 2016 — Revised procedures are provided for issuing determination letters on the qualified status of employee plans under sections 401(a), 403(a), 409 and 4975 of the … (a)
Rev. Proc. 2015-34 Jul 6, 2015 — This revenue procedure prescribes the application process for proposed suspensions of benefits for certain multiemployer defined benefit pension plans that are… (a)
Rev. Proc. 2015-36 Jul 6, 2015 — This revenue procedure modifies Rev. Proc. 2011–49 by expanding the scope of the pre-approved program to include defined benefit plans containing cash balance … (a)
Rev. Proc. 2015-22 Mar 16, 2015 — This revenue procedure contains a modification to Revenue Procedure 2013–22, 2013–18 I.R.B. 985, as modified by Revenue Procedure 2014–28, 2014–16 I.R.B. 944, …
Rev. Proc. 2015-6 Jan 2, 2015 — Revised procedures are provided for issuing determination letters on the qualified status of employee plans under sections 401(a), 403(a), 409 and 4975 of the … (a)
Rev. Proc. 2014-4 Jan 2, 2014 — Rulings and information letters; issuance procedures. Revised procedures are provided for furnishing ruling letters, information letters, etc., on matters rela… (a)(c)(c)(3)
Rev. Proc. 2014-5 Jan 2, 2014 — Revised procedures are provided for furnishing technical advice to area managers and appeals office by the Office of the Division Commissioner, Tax Exempt and … (a)
Rev. Proc. 2014-6 Jan 2, 2014 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section… (a)
Rev. Proc. 2014-8 Jan 2, 2014 — User fees for employee plans and exempt organizations. Current guidance for complying with the user fee program of the Service as it pertains to requests for l… (c)(c)(25)(c)(3)(c)(4)
Rev. Proc. 2013-22Superseded Apr 29, 2013 — This revenue procedure sets forth the procedures of the Internal Revenue Service for issuing opinion and advisory letters for § 403(b) pre-approved plans (that… (a)(c)(3)
Superseded by Rev. Proc. 2021-37
Rev. Proc. 2013-4Modified Jan 2, 2013 — Rulings and information letters; issuance procedures. Revised procedures are provided for furnishing ruling letters, information letters, etc., on matters rela… (a)(c)(c)(3)
Modified by Rev. Proc. 2013-22
Rev. Proc. 2013-5 Jan 2, 2013 — Technical advice. Revised procedures are provided for furnishing technical advice to area managers and appeals office by the Office of the Division Commissione… (a)
Rev. Proc. 2013-6 Jan 2, 2013 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section… (a)
Rev. Proc. 2012-6Superseded Jan 3, 2012 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section… (a)
Superseded by Rev. Proc. 2013-6
Rev. Proc. 2011-49Modified Oct 31, 2011 — This procedure sets forth the procedures of the Service for issuing opinion and advisory letters regarding the acceptability under sections 401 and 403(a) of t… (a)
Modified by Rev. Proc. 2013-6; Modified by Ann. 2013-37; Modified by Rev. Proc. 2012-6; Modified by Ann. 2012-3
Rev. Proc. 2011-6Superseded Jan 3, 2011 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section… (a)
Superseded by Rev. Proc. 2012-6
Rev. Proc. 2010-6Superseded Jan 4, 2010 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section… (a)
Superseded by Rev. Proc. 2011-6
Rev. Proc. 2009-6Superseded Jan 5, 2009 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section… (a)
Superseded by Rev. Proc. 2010-6
Rev. Proc. 2008-50 Sep 2, 2008 — This procedure updates the comprehensive system of correction programs for sponsors of retirement plans that are intended to satisfy the requirements of sectio… (c)(3)
Rev. Proc. 2008-6Superseded Jan 7, 2008 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section… (a)
Superseded by Rev. Proc. 2009-6
Rev. Proc. 2007-71 Dec 17, 2007 — Tax-sheltered annuities; written program; public schools; model amendments. This procedure sets forth model amendments that may be adopted in order to satisfy … (c)(3)
Rev. Proc. 2007-6Superseded Jan 2, 2007 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section… (a)
Superseded by Rev. Proc. 2008-6
Rev. Proc. 2006-27Superseded May 30, 2006 — Administrative programs; correction programs. This procedure updates and expands upon the Service’s comprehensive Employee Plans Compliance Resolution System (… (c)(3)
Superseded by Rev. Proc. 2008-50
Rev. Proc. 2006-3 Jan 3, 2006 — Areas in which rulings will not be issued (domestic areas). This procedure provides a revised list of those provisions of the Code under the jurisdiction of th…
Rev. Proc. 2006-6Superseded Jan 3, 2006 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section… (a)
Superseded by Rev. Proc. 2007-6
Rev. Proc. 2005-25 Apr 25, 2005 — Fair market value; distributions; qualified retirement plans. This procedure provides guidance, including examples, of how fair market value may be determined … (a)
Rev. Proc. 2005-3 Jan 3, 2005 — Areas in which rulings will not be issued (domestic areas). This procedure provides a revised list of those provisions of the Code under the jurisdiction of th…
Rev. Proc. 2005-6Superseded Jan 3, 2005 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section… (a)
Superseded by Rev. Proc. 2006-6
Rev. Proc. 2004-56 Aug 30, 2004 — Section 457(b) plan model amendments for governmental plans. This procedure provides model amendments that may be used by a state or local government eligible … (c)(18)
Rev. Proc. 2004-16Superseded Mar 8, 2004 — Fair market value; distributions; qualified retirement plans. This procedure provides interim guidance on how fair market value may be determined in the instan… (a)
Superseded by Rev. Proc. 2005-25
Rev. Proc. 2004-6Superseded Jan 5, 2004 — Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under section… (a)
Superseded by Rev. Proc. 2005-6

Treasury Decisions

T.D. 10033 Sep 29, 2025 — These final regulations provide guidance for retirement plans that permit participants who have attained age 50 to make additional elective deferrals (catch-up… (c)(3)
T.D. 9983 Nov 13, 2023 — These regulations prescribe mortality tables to be used for most defined benefit pension plans. The tables specify the probability of survival year-by-year for… (c)(3)
T.D. 9836 Aug 13, 2018 — These final regulations provide guidance regarding substantiation and reporting requirements for cash and noncash charitable contributions. The final regulatio…
T.D. 9694 Oct 6, 2014 — These final regulations provide guidance on the application of § 162(m)(6). Section 162(m)(6) limits the allowable deduction for remuneration for services prov… (c)(9)
T.D. 9471 Dec 7, 2009 — Final regulations under section 423 of the Code provide the requirements that must be satisfied in order for a plan to meet the definition of an employee stock… (c)(3)
T.D. 9459 Oct 13, 2009 — Final regulations under sections 401(a)(9) and 403(b) of the Code permit a governmental plan to comply with the required minimum distribution rules by using a … (c)(3)
T.D. 9447 Mar 23, 2009 — Final regulations under section 401 and other sections of the Code provide guidance relating to certain automatic contribution arrangements, eligible rollover … (a)
T.D. 9419 Oct 6, 2008 — Final regulations under section 430 of the Code provide mortality tables to be used in determining present value or making any computation for purposes of appl… (c)(3)
T.D. 9324 May 29, 2007 — Final regulations under section 402A of the Code provide guidance concerning the taxation of distributions from designated Roth accounts under qualified cash o… (a)(c)(3)
T.D. 9321 May 7, 2007 — Final regulations set forth guidance on the application of section 409A to nonqualified deferred compensation plans. The regulations provide a definition of a … (c)(3)
T.D. 9319 Apr 30, 2007 — Final regulations contain amendments to the regulations under section 415 of the Code regarding limitation on benefits and contributions under qualified plans.… (a)(c)(18)(c)(3)
T.D. 9166 Feb 22, 2005 — Final regulations under section 9801 of the Code provide guidance on the Health Insurance Portability and Accountability Act of 1996 (HIPAA) portability requir… (c)(26)
T.D. 9075 Sep 29, 2003 — Final regulations under section 457 of the Code provide guidance on eligible section 457 deferred compensation plans of state and local governmental employers … (a)(c)(18)

Final Rules

90 FR 44527 Sep 16, 2025 — Catch-Up Contributions (c)(3)
89 FR 58886 Jul 19, 2024 — Required Minimum Distributions (a)(c)(3)
89 FR 31618 Apr 25, 2024 — Guidance on the Definition of Domestically Controlled Qualified Investment Entities (a)
88 FR 71287 Oct 16, 2023 — Requirements for Type I and Type III Supporting Organizations (c)(3)
87 FR 80042 Dec 29, 2022 — Exception for Interests Held by Foreign Pension Funds (c)
86 FR 55980 Oct 7, 2021 — Requirements Related to Surprise Billing; Part II (c)(3)(r)(4)
86 FR 36872 Jul 13, 2021 — Requirements Related to Surprise Billing; Part I (a)
85 FR 77952 Dec 2, 2020 — Unrelated Business Taxable Income Separately Computed for Each Trade or Business (a)(c)(c)(17)(c)(3)(c)(7)(c)(9)
85 FR 26351 May 4, 2020 — Extension of Certain Timeframes for Employee Benefit Plans, Participants, and Beneficiaries Affected by the COVID-19 Outbreak (b)
83 FR 36417 Jul 30, 2018 — Substantiation and Reporting Requirements for Cash and Noncash Charitable Contribution Deductions
81 FR 31165 May 18, 2016 — Removal of Allocation Rule for Disbursements From Designated Roth Accounts to Multiple Destinations (a)
80 FR 79684 Dec 23, 2015 — Payout Requirements for Type III Supporting Organizations That Are Not Functionally Integrated (c)(3)
80 FR 57709 Sep 25, 2015 — Reliance Standards for Making Good Faith Determinations (b)(17)(c)(3)(r)
79 FR 8544 Feb 12, 2014 — Shared Responsibility for Employers Regarding Health Coverage (a)(c)(c)(3)
77 FR 8725 Feb 15, 2012 — Group Health Plans and Health Insurance Issuers Relating to Coverage of Preventive Services Under the Patient Protection and Affordable Care Act (c)(3)
75 FR 38700 Jul 6, 2010 — Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements; Disclosure Requirements With Respect to Prohibited Tax Shelter Transac… (c)(d)

Proposed Rules

90 FR 3092Proposed Jan 14, 2025 — Automatic Enrollment Requirements Under Section 414A Comments due Mar 17, 2025 (a)
89 FR 20569Proposed Mar 25, 2024 — Charitable Remainder Annuity Trust Listed Transaction Comments due May 24, 2024 (c)
89 FR 4215Proposed Jan 23, 2024 — Request for Information-SECURE 2.0 Section 319-Effectiveness of Reporting and Disclosure Requirements Comments due Apr 22, 2024 (a)
88 FR 82796Proposed Nov 27, 2023 — Long-Term, Part-Time Employee Rules for Cash or Deferred Arrangements Under Section 401(k) Comments due Jan 26, 2024 (a)
88 FR 7236Proposed Feb 2, 2023 — Coverage of Certain Preventive Services Under the Affordable Care Act Comments due Apr 3, 2023 (c)(3)
87 FR 80097Proposed Dec 29, 2022 — Guidance on the Foreign Government Income Exemption and the Definition of Domestically Controlled Qualified Investment Entities Comments due Feb 27, 2023 (a)
87 FR 10504Proposed Feb 24, 2022 — Required Minimum Distributions Comments due May 25, 2022 (a)(c)(3)
86 FR 39910Proposed Jul 23, 2021 — Electronic-Filing Requirements for Specified Returns and Other Documents Comments due Sep 21, 2021 (a)(c)(3)(d)
85 FR 23172Proposed Apr 24, 2020 — Unrelated Business Taxable Income Separately Computed for Each Trade or Business Comments due Jun 23, 2020 (a)(c)(c)(1)(c)(17)(c)(3)(c)(7)
84 FR 26605Proposed Jun 7, 2019 — Exception for Interests Held by Foreign Pension Funds (c)
81 FR 40548Proposed Jun 22, 2016 — Deferred Compensation Plans of State and Local Governments and Tax-Exempt Entities Comments due Sep 20, 2016 (a)(c)(5)
81 FR 38020Proposed Jun 10, 2016 — Expatriate Health Plans, Expatriate Health Plan Issuers, and Qualified Expatriates; Excepted Benefits; Lifetime and Annual Limits; and Short-Term, Limited-Dura… Comments due Aug 9, 2016 (c)(3)(c)(4)
81 FR 8446Proposed Feb 19, 2016 — Requirements for Type I and Type III Supporting Organizations (c)(3)
79 FR 56310Proposed Sep 19, 2014 — Removal of Allocation Rule for Disbursements From Designated Roth Accounts to Multiple Destinations (a)
REG-113792-13Proposed Sep 16, 2013 — These proposed regulations provide guidance on the tax credit available to certain small employers that offer health insurance coverage to their employees unde… (a)(c)
REG-106796-12Proposed May 28, 2013 — These proposed regulations provide guidance on the application of section 162(m)(6). Section 162(m)(6) limits the allowable deduction for remuneration for serv… (c)(9)
78 FR 218Proposed Jan 2, 2013 — Shared Responsibility for Employers Regarding Health Coverage Comments due Mar 18, 2013 (a)(c)(c)(3)
77 FR 16501Proposed Mar 21, 2012 — Certain Preventive Services Under the Affordable Care Act Comments due Jun 19, 2012
76 FR 13932Proposed Mar 15, 2011 — Disclosure of Information to State Officials Regarding Tax-Exempt Organizations (a)(c)(c)(1)(c)(3)
REG-133300-07Proposed Dec 3, 2007 — Part IV. Items of General Interest (a)
REG-148393-06Proposed Sep 24, 2007 — Proposed regulations under section 402 of the Code clarify that a payment from a qualified plan for an accident or health insurance premium generally constitut… (c)(9)
REG-130241-04Proposed Jul 5, 2005 — Proposed regulations under section 415 of the Code contain proposed amendments to regulations regarding limitation on benefits and contributions under qualifie… (a)(c)(18)(c)(3)
REG-149752-03Proposed Apr 5, 2004 — Proposed regulations under section 410(b) of the Code allow employees of a tax-exempt organization who are eligible to make salary reduction contributions to a… (c)(3)
REG-126967-03Proposed Mar 8, 2004 — Proposed regulations under section 402 of the Code provide rules regarding the amount includible in a participant's income when a life insurance contract is di… (a)
REG-108639-99Proposed Sep 2, 2003 — Proposed regulations under sections 401(k) and 401(m) of the Code provide guidance on the requirements for certain retirement plans containing cash or deferred… (a)

Announcements

Ann. 2024-38 Dec 9, 2024 — This announcement notifies the public that the IRS intends to issue opinion letters on November 29, 2024, or as soon as possible thereafter, for § 403(b) pre-a… (c)(3)
Ann. 2011-78 Dec 19, 2011 — This announcement describes rules that the Treasury Department and the IRS are considering proposing relating to the determination of whether a plan is a gover… (c)(1)(A)(i)(c)(25)(C)(c)(25)(C)(ii)(c)(3)
Ann. 2011-79 Dec 19, 2011 — This announcement describes rules that the Treasury Department and the IRS are considering proposing relating to the determination of whether a plan of an Indi… (c)(25)(C)
Ann. 2009-34 May 4, 2009 — Request for comments on revenue procedure for section 403(b) prototype plans. The Service intends to establish a program for the pre-approval of prototype plan… (a)(c)(3)
Ann. 2004-43Modified May 24, 2004 — Alternative deficit reduction election; notice to Pension Benefit Guaranty Corporation (PBGC) and plan participants and beneficiaries. This announcement descri… (c)(5)
Modified by Notice 2006-105
Ann. 2004-32 May 3, 2004 — Employee Plans determination letter program; individually designed plans. This announcement describes the Service’s decisions resulting from its review of comm… (a)
Ann. 2004-38Modified May 3, 2004 — Minimum funding standards; alternative deficit reduction election. This announcement describes how an election to make an alternative deficit reduction contrib… (c)(5)
Modified by Notice 2006-105

Revenue Rulings

Rev. Rul. 2024-1 Jan 8, 2024 — This revenue ruling provides tables of covered compensation under § 401(l)(5)(E) of the Internal Revenue Code and the Income Tax Regulations thereunder, effect… (c)(3)
Rev. Rul. 2023-21 Dec 4, 2023 — Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term tax exempt rate. For purposes of sections 382, 1274, 1288, 7872 and o… (c)(3)
Rev. Rul. 2011-7 Mar 7, 2011 — Section 403(b) plan termination. Final regulations under section 403(b) of the Code were published in 2007. Under the regulations a section 403(b) plan is perm… (c)(3)
Rev. Rul. 2011-1Modified Jan 10, 2011 — This ruling modifies the rules for group trusts described in Rev. Rul. 81-100, 1981-1 C.B. 326, as clarified and modified by Rev. Rul. 2004-67, 2004-2 C.B. 28.… (c)(3)
Modified by Notice 2012-6
Rev. Rul. 2009-40 Dec 28, 2009 — 2010 covered compensation tables; permitted disparity. The covered compensation tables under section 401 of the Code for the year 2010 are provided for use in … (c)(3)
Rev. Rul. 2009-31 Sep 28, 2009 — Annual paid time off contributions. This ruling provides guidance on the tax consequences of an amendment to a tax-qualified retirement plan to permit annual c… (a)
Rev. Rul. 2009-32 Sep 28, 2009 — Paid time off contributions at termination of employment. This ruling provides guidance on the tax consequences of an amendment to a tax-qualified retirement p… (a)
Rev. Rul. 2009-2 Jan 12, 2009 — 2009 covered compensation tables; permitted disparity. The covered compensation tables under section 401 of the Code for the year 2009 are provided for use in …
Rev. Rul. 2008-40Modified Jul 28, 2008 — Transfer of amounts; nonqualified foreign trust; transition relief. This ruling provides that the transfer of amounts from a trust under a plan qualified under… (a)(e)
Modified by Notice 2012-6
Rev. Rul. 2007-65 Nov 5, 2007 — Employer’s deduction for contributions; limitation on employer’s deduction; welfare benefit funds. This ruling discusses whether an employer’s deductions for c… (c)(7)(c)(9)
Rev. Rul. 2004-67 Jul 12, 2004 — Group or pooled trusts; participation; tax-exempt status, model language. This ruling provides that a governmental section 457(b) plan may invest in a second t… (a)

Department of Labor (EBSA)

Technical Releases

TR 2026-02 Jun 17, 2026 — Technical Release 2026-02 (c)(3)

Proposed Rules

91 FR 4348Proposed Jan 30, 2026 — Improving Transparency Into Pharmacy Benefit Manager Fee Disclosure Comments due Mar 31, 2026 (a)
83 FR 614Proposed Jan 5, 2018 — Definition of “Employer” Under Section 3(5) of ERISA-Association Health Plans Comments due Mar 6, 2018 (c)(9)
81 FR 47534Proposed Jul 21, 2016 — Proposed Revision of Annual Information Return/Reports Comments due Oct 4, 2016 (a)(c)(9)

Final Rules

84 FR 37508 Jul 31, 2019 — Definition of “Employer” Under Section 3(5) of ERISA-Association Retirement Plans and Other Multiple-Employer Plans (c)(6)(c)(9)
83 FR 28912 Jun 21, 2018 — Definition of “Employer” Under Section 3(5) of ERISA-Association Health Plans (a)(a)(1)(c)(c)(9)
80 FR 5626 Feb 2, 2015 — Annual Funding Notice for Defined Benefit Plans (c)(3)

Advisory Opinions

AO 2026-02A — Whether the Blue and Gold Automotive Health Trust Fund Welfare Benefit Plan is an employee welfare benefit plan within the meaning of section 3(1) of ERISA tha… (c)(6)
AO 2024-02A — Whether the ICI Benefits Consortium Health Benefit Plan is an "employee welfare benefit plan" within the meaning of section 3(1) of ERISA that is maintained by… (c)(9)

Tax Court (241) · DOL/Federal (0)

U.S. Tax Court (241)

Rulings that address this provision

Ed Thielking, Inc. v. Commissioner, T.C. Memo. 2020-5 U.S. Tax Court · Jan 9, 2020
Cites (a) · Text when decided
Lily Hilda Soltani-Amadi & Bahman Justin Amadi v. Commissioner, T.C. Summary Opinion 2019-19 U.S. Tax Court · Aug 8, 2019
Cites (a) · Text when decided
Brenda S. Jones v. Commissioner, T.C. Memo. 2016-55 U.S. Tax Court · Mar 28, 2016
Cites (a) (c)(9) · Text when decided
Family Chiropractic Sports Injury & Rehab Clinic, Inc. v. Commissioner, T.C. Memo. 2016-10 U.S. Tax Court · Jan 19, 2016
Cites (a) · Text when decided
Fleming Cardiovascular, P.A. v. Commissioner, T.C. Memo. 2015-224 U.S. Tax Court · Nov 23, 2015
Cites (a) · Text when decided
DNA Pro Ventures, Inc. Employee Stock Ownership Plan v. Commissioner, T.C. Memo. 2015-195 U.S. Tax Court · Oct 5, 2015
Cites (a) · Text when decided
Robert S. & Marsha M. Yarish v. Commissioner, 139 T.C. No. 11 U.S. Tax Court · Oct 4, 2012
Cites (a) · Text when decided
Research Corporation v. Commissioner, 138 T.C. No. 7 U.S. Tax Court · Feb 29, 2012
Cites (a) (b) (c)(3) · Text when decided
Michael C. Hollen, D.D.S., P.C. v. Commissioner, T.C. Memo. 2011-2 U.S. Tax Court · Jan 4, 2011
Cites (a) · Text when decided
Eugenie Denise Mitchell v. Commissioner, T.C. Memo. 2006-101 U.S. Tax Court · May 11, 2006 Rule 155 computation
Cites (c)(3) · Text when decided
Isabelle Bichindaritz v. Commissioner, T.C. Memo. 2005-298 U.S. Tax Court · Dec 29, 2005
Cites (c) (c)(18) (c)(18)(B) · Text when decided
100 Oak Street Corporation v. Commissioner, 125 T.C. No. 5 U.S. Tax Court · Sep 15, 2005
Cites (a) (c)(5) · Text when decided
John & Christina Wade v. Commissioner, T.C. Memo. 2001-114 U.S. Tax Court · May 14, 2001
Cites (a) (c)(18) · Text when decided
Sherwin-Williams Company Employee Health Plan Trust, Key Trust Company of Ohio, Trustee v. Commissioner, 115 T.C. No. 33 U.S. Tax Court · Nov 9, 2000
Cites (a) (b) (c) (c)(7) (c)(9) · Text when decided
Westchester Plastic Surgical Associates, P.C. v. Commissioner, T.C. Memo. 1999-369 U.S. Tax Court · Nov 5, 1999
Cites (a) · Text when decided
Shedco, Inc. v. Commissioner, T.C. Memo. 1998-295 U.S. Tax Court · Aug 12, 1998
Cites (a) · Text when decided
Richard J. & Adele S. Montgomery v. Commissioner, T.C. Memo. 1996-263 U.S. Tax Court · Jun 11, 1996 Rule 155 computation
Cites (a) · Text when decided
Allan R. & Joan K. Powell v. Commissioner, T.C. Memo. 1996-264 U.S. Tax Court · Jun 11, 1996 Rule 155 computation
Cites (a) · Text when decided
John U. & Sylvia Fazi v. Commissioner, 105 T.C. No. 29 U.S. Tax Court · Dec 19, 1995
Cites (a) · Text when decided
C. Merritt & Dorothy Pumphrey v. Commissioner, T.C. Memo. 1995-469 U.S. Tax Court · Oct 3, 1995 Rule 155 computation
Cites (a) · Text when decided
Harold L. & Gladys M. Humberson v. Commissioner, T.C. Memo. 1995-470 U.S. Tax Court · Oct 3, 1995 Decision for IRS
Cites (a) · Text when decided
National Presto Indus. v. Commissioner, 104 T.C. 559; 104 T.C. No. 28 U.S. Tax Court · May 3, 1995
Cites (a) (c)(9) · Text when decided
Fazi v. Commissioner, 102 T.C. 695; 102 T.C. No. 31 U.S. Tax Court · May 19, 1994
Cites (a) · Text when decided
William Bryen Co. v. Commissioner, 89 T.C. 689; 89 T.C. No. 48 U.S. Tax Court · Sep 29, 1987
Cites (a) · Text when decided
Anesthesia Service Medical Group, Inc. v. Commissioner, 85 T.C. 1031; 85 T.C. No. 60 U.S. Tax Court · Dec 24, 1985
Cites (a) (c) (c)(20) (c)(3) (c)(9) · Treas. Reg. § 1.501(c)(9)-2, Treas. Reg. § 1.501(c)(9)-3, Treas. Reg. § 1.501(c)(9)-8 · Text when decided
Reinhardt v. Commissioner, 85 T.C. 511; 85 T.C. No. 29 U.S. Tax Court · Sep 30, 1985
Cites (a) · Text when decided
Boggs v. Commissioner, 83 T.C. 132; 83 T.C. No. 9 U.S. Tax Court · Jul 24, 1984
Cites (a) · Text when decided
Winger's Dep't Store, Inc. v. Commissioner, 82 T.C. 869; 82 T.C. No. 67 U.S. Tax Court · Jun 4, 1984
Cites (a) · Text when decided
Green v. Commissioner, 82 T.C. 843; 82 T.C. No. 65 U.S. Tax Court · May 30, 1984
Cites (a) (c) (c)(3) (cX3) · Text when decided
Baetens v. Commissioner, 82 T.C. 152; 82 T.C. No. 14 U.S. Tax Court · Jan 26, 1984
Cites (a) · Text when decided
Bricklayers Ben. Plans, Inc. v. Commissioner, 81 T.C. 735; 81 T.C. No. 44 U.S. Tax Court · Oct 13, 1983
Cites (c)(9) · Treas. Reg. § 1.501(c)(9)-1, Treas. Reg. § 1.501(c)(9)-2, Treas. Reg. § 1.501(c)(9)-3 · Text when decided
Service Bolt & Nut Co. Profit Sharing Trust v. Commissioner, 78 T.C. 812; 78 T.C. No. 57 U.S. Tax Court · May 20, 1982
Cites (a) (c)(17) · Text when decided
Shut Out Dee-Fence, Inc. v. Commissioner, 77 T.C. 1197; 2 Employee Benefits Cas. (BNA) 2188 U.S. Tax Court · Dec 2, 1981
Text when decided
Engineered Timber Sales, Inc. v. Commissioner, 74 T.C. 808; 2 Employee Benefits Cas. (BNA) 2071 U.S. Tax Court · Jul 22, 1980
Cites (a) (c)(17)(A) · Text when decided
Woodson v. Commissioner, 73 T.C. 779 U.S. Tax Court · Feb 5, 1980
Cites (a) · Text when decided
Gegax v. Commissioner, 73 T.C. 329 U.S. Tax Court · Nov 26, 1979
Cites (a) · Text when decided
Dallas Dental Lab, Inc. v. Commissioner, 72 T.C. 117 U.S. Tax Court · Apr 12, 1979
Cites (a) · Text when decided
Minnis v. Commissioner, 71 T.C. 1049 U.S. Tax Court · Mar 26, 1979
Cites (a) (c)(3) · Text when decided
Shelby U.S. Distributors, Inc. v. Commissioner, 71 T.C. 874 U.S. Tax Court · Feb 20, 1979
Cites (a) · Text when decided
Tamko Asphalt Products, Inc. v. Commissioner, 71 T.C. 824; 1 Employee Benefits Cas. (BNA) 2016 U.S. Tax Court · Feb 15, 1979
Cites (a) · Text when decided
Elliot Knitwear Profit Sharing Plan v. Commissioner, 71 T.C. 765 U.S. Tax Court · Feb 12, 1979
Cites (a) (c)(14) · Text when decided
Ma-Tran Corp. v. Commissioner, 70 T.C. 158 U.S. Tax Court · May 4, 1978
Cites (a) · Text when decided
Feroleto Steel Co. v. Commissioner, 69 T.C. 97 U.S. Tax Court · Oct 25, 1977
Cites (a) · Text when decided
Jobusch v. Commissioner, 68 T.C. 929 U.S. Tax Court · Sep 19, 1977
Cites (a) · Text when decided
Ludden v. Commissioner, 68 T.C. 826; 1 Employee Benefits Cas. (BNA) 1787 U.S. Tax Court · Aug 31, 1977
Cites (a) · Text when decided
Blyler v. Commissioner, 67 T.C. 878 U.S. Tax Court · Feb 28, 1977
Cites (a) · Text when decided
Wisconsin Nipple & Fabricating Corp. v. Commissioner, 67 T.C. 490 U.S. Tax Court · Dec 16, 1976
Cites (a) · Text when decided
Sarmir v. Commissioner, 66 T.C. 82 U.S. Tax Court · Apr 12, 1976
Cites (a) · Text when decided
Catawba Industrial Rubber Co. v. Commissioner, 64 T.C. 1011 U.S. Tax Court · Sep 9, 1975
Cites (a) · Text when decided
Estate of Stefanowski v. Commissioner, 63 T.C. 386 U.S. Tax Court · Dec 19, 1974
Cites (a) · Text when decided
Estate of Harrison v. Commissioner, 62 T.C. 524; 62 T.C. No. 59 U.S. Tax Court · Jul 25, 1974
Cites (a) · Text when decided
Funkhouser v. Commissioner, 58 T.C. 940 U.S. Tax Court · Sep 11, 1972
Cites (a) · Text when decided
Evans v. Commissioner, 56 T.C. 1142 U.S. Tax Court · Aug 23, 1971
Cites (a) · Text when decided
Loevsky v. Commissioner, 55 T.C. 1144 U.S. Tax Court · Mar 31, 1971
Cites (a) · Text when decided
Houg v. Commissioner, 54 T.C. 792 U.S. Tax Court · Apr 20, 1970
Cites (a) · Text when decided
Loper Sheet Metal, Inc. v. Commissioner, 53 T.C. 385 U.S. Tax Court · Dec 8, 1969
Cites (a) · Text when decided
Stewart v. Commissioner, 53 T.C. 344 U.S. Tax Court · Nov 26, 1969
Cites (a) · Text when decided
Osterman v. Commissioner, 50 T.C. 970 U.S. Tax Court · Sep 26, 1968
Cites (a) · Text when decided
Ed & Jim Fleitz, Inc. v. Commissioner, 50 T.C. 384 U.S. Tax Court · May 27, 1968
Cites (a) · Text when decided
Pepsi-Cola Niagara Bottling Corp. v. Commissioner, 48 T.C. 75 U.S. Tax Court · Apr 26, 1967
Cites (a) · Text when decided
Greenwald v. Commissioner, 44 T.C. 137 U.S. Tax Court · Apr 30, 1965
Cites (a) · Text when decided
Van Products, Inc. v. Commissioner, 40 T.C. 1018 U.S. Tax Court · Sep 24, 1963
Cites (a) (c)(3) · Text when decided
Waller v. Commissioner, 39 T.C. 665 U.S. Tax Court · Jan 16, 1963
Cites (a) (c) (c)(3) · Text when decided
Coppola v. Commissioner, 35 T.C. 405 U.S. Tax Court · Dec 9, 1960
Cites (a) (c) · Text when decided
Zeltzerman v. Commissioner, 34 T.C. 73 U.S. Tax Court · Apr 18, 1960
Cites (a) (c)(3) · Text when decided
Judkins v. Commissioner, 31 T.C. 1022 U.S. Tax Court · Feb 25, 1959
Cites (a) · Text when decided

Also cite this provision (175)

Mohamed K. Abdo & Fardowsa J. Farah v. Commissioner, 162 T.C. No. 7 U.S. Tax Court · Apr 2, 2024
Cites (b) · Text when decided
Magdy A. Ghaly & Laila Ryad v. Commissioner, T.C. Summary Opinion 2023-13 U.S. Tax Court · Apr 3, 2023
Cites (a) · Text when decided
Donald Furrer & Rita Furrer v. Commissioner, T.C. Memo. 2022-100 U.S. Tax Court · Sep 28, 2022
Cites (c)(3) · Text when decided
John M. Larson v. Commissioner, T.C. Memo. 2022-3 U.S. Tax Court · Feb 2, 2022 Rule 155 computation
Cites (a) · Text when decided
Ram Ratan Sharma & Shakuntala Sharma v. Commissioner, T.C. Memo. 2020-147 U.S. Tax Court · Oct 29, 2020
Cites (c)(18) · Text when decided
Gerard J. McEnroe & Regina McEnroe v. Commissioner, T.C. Summary Opinion 2019-21 U.S. Tax Court · Aug 20, 2019
Cites (a) · Text when decided
Maria Shenorah McCree v. Commissioner, T.C. Memo. 2019-67 U.S. Tax Court · Jun 6, 2019
Cites (a) · Text when decided
Burbach Aquatics, Inc. v. Commissioner, T.C. Memo. 2019-17 U.S. Tax Court · Mar 7, 2019
Cites (c)(3) · Text when decided
Ruben De Los Santos & Martha De Los Santos v. Commissioner, T.C. Memo. 2018-155 U.S. Tax Court · Sep 18, 2018
Cites (a) · Text when decided
Val Lanes Recreation Center Corporation v. Commissioner U.S. Tax Court · Jun 26, 2018 · T.C. Memo.
Cites (a) · Text when decided
Celia Mazzei v. Commissioner, 150 T.C. No. 7 U.S. Tax Court · Mar 5, 2018
Cites (a) · Text when decided
Dean Russell Cates & Teresa Stinnett Cates v. Commissioner, T.C. Memo. 2017-178 U.S. Tax Court · Sep 13, 2017
Cites (a) · Text when decided
Steven M. Petersen & Pauline Petersen v. Commissioner, 148 T.C. No. 22 U.S. Tax Court · Jun 13, 2017
Cites (a) · Text when decided
John C. Trimmer & Susan Trimmer v. Commissioner, 148 T.C. No. 14 U.S. Tax Court · Apr 20, 2017
Cites (a) · Text when decided
Charles Dereck Adams & Melinda Elizabeth Adams v. Commissioner, T.C. Memo. 2015-162 U.S. Tax Court · Aug 17, 2015
Cites (a) · Text when decided
John A. Tomassetti & Cathy C. Tomassetti v. Commissioner, 145 T.C. No. 1 U.S. Tax Court · Jul 13, 2015
Cites (c)(9) · Text when decided
Balvin Anthony McKnight v. Commissioner, T.C. Memo. 2015-47 U.S. Tax Court · Mar 16, 2015
Cites (a) · Text when decided
Grace Foundation, R. S. Ohendalski, Trustee v. Commissioner, T.C. Memo. 2014-229 U.S. Tax Court · Nov 6, 2014
Cites (a) (c)(3) · Text when decided
Dennis E. Bohner v. Commissioner, 143 T.C. No. 11 U.S. Tax Court · Sep 23, 2014
Cites (a) · Text when decided
K.H. Company, LLC Employee Stock Ownership Plan v. Commissioner, T.C. Memo. 2014-31 U.S. Tax Court · Feb 24, 2014
Cites (a) · Text when decided
Ries Enterprises, Inc. v. Commissioner, T.C. Memo. 2014-14 U.S. Tax Court · Jan 27, 2014
Cites (a) · Text when decided
Martin Toombs v. Commissioner, T.C. Summary Opinion 2013-51 U.S. Tax Court · Jun 25, 2013
Cites (a) · Text when decided
Alan R. & Toni A. Pinn v. Commissioner, T.C. Memo. 2013-45 U.S. Tax Court · Feb 11, 2013 Rule 155 computation
Cites (c)(9) · Text when decided
Thomas S. Gluckman & Roby R. Gluckman v. Commissioner, T.C. Memo. 2012-329 U.S. Tax Court · Nov 28, 2012
Cites (a) · Text when decided
Churchill, LTD. Employee Stock Ownership Plan & Trust v. Commissioner, T.C. Memo. 2012-300 U.S. Tax Court · Oct 25, 2012
Cites (a) · Text when decided
Todd R. & Andrea Pedersen v. Commissioner, T.C. Memo. 2012-166 U.S. Tax Court · Jun 13, 2012 Decision for taxpayer
Text when decided
Child Adult Intervention Services, Inc. v. Commissioner, T.C. Memo. 2012-94 U.S. Tax Court · Mar 28, 2012
Cites (a) (c) · Text when decided
Tao Xu v. Commissioner, T.C. Summary Opinion 2012-11 U.S. Tax Court · Jan 31, 2012 Decision for IRS
Cites (c)(18) · Text when decided
Fredric J. & Dushanka Lowe v. Commissioner, T.C. Memo. 2011-106 U.S. Tax Court · May 19, 2011
Cites (a) · Text when decided
Mark E. Warmoth v. Commissioner, T.C. Memo. 2011-105 U.S. Tax Court · May 19, 2011 Rule 155 computation
Cites (a) · Text when decided
Erin N. Hellweg v. Commissioner, T.C. Memo. 2011-58 U.S. Tax Court · Mar 9, 2011
Text when decided
G. Mason Cadwell, Jr. v. Commissioner, 136 T.C. No. 2 U.S. Tax Court · Jan 3, 2011 Rule 155 computation
Cites (a) · Text when decided
Ronald D. & Lorie A. Jelling v. Commissioner, T.C. Memo. 2010-115 U.S. Tax Court · May 27, 2010
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Karl L. & Deborah Matthies v. Commissioner, 134 T.C. No. 6 U.S. Tax Court · Feb 22, 2010
Cites (a) · Text when decided
Taproot Administrative Services, Inc. v. Commissioner, 133 T.C. No. 9 U.S. Tax Court · Sep 29, 2009
Cites (a) · Text when decided
Eugene & Glenda Dollander v. Commissioner, T.C. Memo. 2009-187 U.S. Tax Court · Aug 19, 2009 Rule 155 computation
Cites (a) · Text when decided
Ralston Purina Company and Subsidiaries v. Commissioner, 131 T.C. No. 4 U.S. Tax Court · Sep 10, 2008 Rule 155 computation
Cites (a) · Text when decided
David K. Carlson v. Commissioner, T.C. Summary Opinion 2008-32 U.S. Tax Court · Mar 31, 2008
Cites (a) · Text when decided
William Edward & Patricia Marie Colombell v. Commissioner, T.C. Summary Opinion 2006-184 U.S. Tax Court · Nov 30, 2006
Cites (a) (c)(18) · Text when decided
Stephen Daryl Royal v. Commissioner, T.C. Memo. 2006-72 U.S. Tax Court · Apr 11, 2006
Cites (a) · Text when decided
Richard Bradley v. Commissioner, T.C. Summary Opinion 2006-11 U.S. Tax Court · Jan 26, 2006
Cites (a) · Text when decided
Margret Louise Kelley v. Commissioner, T.C. Summary Opinion 2005-68 U.S. Tax Court · Jun 2, 2005
Cites (a) · Text when decided
Thomas Richard & Donna Estes White v. Commissioner, T.C. Summary Opinion 2005-62 U.S. Tax Court · May 23, 2005
Cites (a) · Text when decided
Lee E. Seidel v. Commissioner, T.C. Summary Opinion 2005-51 U.S. Tax Court · Apr 19, 2005 Rule 155 computation
Cites (a) · Text when decided
John Michael Dunkin v. Commissioner, 124 T.C. No. 10 U.S. Tax Court · Mar 31, 2005
Cites (a) · Text when decided
Laura D. Seidel v. Commissioner, T.C. Memo. 2005-67 U.S. Tax Court · Mar 31, 2005 Rule 155 computation
Cites (a) · Text when decided
Michael J. Barkley v. Commissioner, T.C. Memo. 2004-287 U.S. Tax Court · Dec 28, 2004 Rule 155 computation
Text when decided
Joseph R. Rollins v. Commissioner, T.C. Memo. 2004-260 U.S. Tax Court · Nov 15, 2004 Rule 155 computation
Cites (a) (c)(3) · Text when decided
Ralf Zacky v. Commissioner, T.C. Memo. 2004-130 U.S. Tax Court · May 27, 2004 Rule 155 computation
Cites (a) · Text when decided
John & Michele McGovern v. Commissioner, T.C. Summary Opinion 2003-137 U.S. Tax Court · Sep 30, 2003
Cites (a) · Text when decided
Mark F. Beneventi v. Commissioner, T.C. Summary Opinion 2003-13 U.S. Tax Court · Feb 20, 2003
Cites (a) · Text when decided
Wells Fargo & Company, f.k.a. Norwest Corporation and Subsidiaries v. Commissioner, 120 T.C. No. 5 U.S. Tax Court · Feb 13, 2003
Cites (c)(21) (c)(9) · Text when decided
Nell B. Newell v. Commissioner, T.C. Summary Opinion 2003-1 U.S. Tax Court · Jan 7, 2003
Cites (a) · Text when decided
J. Kelly & Martha L. Anderson v. Commissioner, T.C. Memo. 2002-171 U.S. Tax Court · Jul 19, 2002
Cites (a) · Text when decided
James Joseph Timmerman v. Commissioner, T.C. Summary Opinion 2002-51 U.S. Tax Court · May 9, 2002
Text when decided
Bryan K. Gauthier v. Commissioner, T.C. Summary Opinion 2002-15 U.S. Tax Court · Feb 15, 2002
Cites (a) · Text when decided
The Board of Trustees of the Sheet Metal Workers' National Pension Fund, In Its Capacity As Plan Administrator v. Commissioner, 117 T.C. No. 19 U.S. Tax Court · Dec 4, 2001
Cites (a) · Text when decided
Beals Bros. Management Corp. v. Commissioner, T.C. Memo. 2001-234 U.S. Tax Court · Sep 6, 2001
Cites (a) · Text when decided
Clayton W. Plotkin v. Commissioner, T.C. Memo. 2001-71 U.S. Tax Court · Mar 23, 2001 Rule 155 computation
Text when decided
Flahertys Arden Bowl, Inc. v. Commissioner, 115 T.C. No. 19 U.S. Tax Court · Sep 25, 2000
Cites (a) · Text when decided
Wan B. & Cecilia Lo v. Commissioner, 115 T.C. No. 5 U.S. Tax Court · Jul 31, 2000
Cites (c)(9) · Text when decided
Van Roekel Farms, Inc. v. Commissioner, T.C. Memo. 2000-171 U.S. Tax Court · May 24, 2000
Cites (a) · Text when decided
Phillip M. Wenger, C.P.A., a Sole Proprietor v. Commissioner, T.C. Memo. 2000-156 U.S. Tax Court · May 12, 2000
Cites (a) · Text when decided
David Edward Neumeister v. Commissioner, T.C. Memo. 2000-41 U.S. Tax Court · Feb 8, 2000
Cites (a) · Text when decided
Frank A. Sonier v. Commissioner, T.C. Memo. 1999-275 U.S. Tax Court · Aug 17, 1999
Text when decided
Roblene, Inc. v. Commissioner, T.C. Memo. 1999-161 U.S. Tax Court · May 13, 1999
Cites (a) · Text when decided
Michael Morrissey v. Commissioner, T.C. Memo. 1998-443 U.S. Tax Court · Dec 16, 1998
Cites (a) · Text when decided
Dale Reid Edmonds v. Commissioner, T.C. Memo. 1998-379 U.S. Tax Court · Oct 20, 1998
Cites (c)(18) · Text when decided
Howard E. Clendenen, Inc. v. Commissioner, T.C. Memo. 1998-318 U.S. Tax Court · Sep 3, 1998
Cites (a) · Text when decided
Calvert Anesthesia Associates-Pricha Phattiyakul, M.D. P.A. v. Commissioner, 110 T.C. No. 22 U.S. Tax Court · Apr 27, 1998
Cites (a) · Text when decided
Estate of Martin J. Machat, Deceased; Avril Giacobbi and Eric R. Sklar, Executors v. Commissioner, T.C. Memo. 1998-154 U.S. Tax Court · Apr 27, 1998
Cites (a) · Text when decided
Reed Smith Shaw & McClay; William J. Smith, Tax Matters Partner v. Commissioner, T.C. Memo. 1998-64 U.S. Tax Court · Feb 17, 1998
Cites (a) · Text when decided
Neil M. Baizer v. Commissioner, T.C. Memo. 1998-36 U.S. Tax Court · Jan 27, 1998 Rule 155 computation
Text when decided
Square D Company and Subsidiaries v. Commissioner, 109 T.C. No. 9 U.S. Tax Court · Oct 9, 1997
Cites (c)(9) · Text when decided
Billy & Ruth Johnson v. Commissioner, 108 T.C. No. 25 U.S. Tax Court · Jun 17, 1997
Cites (c)(17)(D) · Text when decided
John E. & Concetta Lozon v. Commissioner, T.C. Memo. 1997-250 U.S. Tax Court · Jun 4, 1997 Rule 155 computation
Cites (a) · Text when decided
American Stores Company and Subsidiaries v. Commissioner, 108 T.C. No. 12 U.S. Tax Court · Mar 31, 1997 Rule 155 computation
Text when decided
George & Elam Campbell v. Commissioner, 108 T.C. No. 5 U.S. Tax Court · Feb 18, 1997 Rule 155 computation
Cites (a) · Text when decided
Jeffery Allen Robinson v. Commissioner, T.C. Memo. 1996-517 U.S. Tax Court · Nov 25, 1996
Cites (a) · Text when decided
Elaine S. Bennett v. Commissioner, T.C. Memo. 1996-502 U.S. Tax Court · Nov 7, 1996 Rule 155 computation
Cites (a) · Text when decided
Kay A. Clawson v. Commissioner, T.C. Memo. 1996-446 U.S. Tax Court · Sep 30, 1996 Rule 155 computation
Cites (a) · Text when decided
Joe M. & Patricia M. Brown v. Commissioner, T.C. Memo. 1996-421 U.S. Tax Court · Sep 18, 1996 Rule 155 computation
Cites (a) · Text when decided
Timothy W. & Suzanne M. Coffield v. Commissioner, T.C. Memo. 1996-365 U.S. Tax Court · Aug 8, 1996
Cites (a) · Text when decided
Lucky Stores, Inc., and Subsidiaries v. Commissioner, 107 T.C. No. 1 U.S. Tax Court · Aug 6, 1996 Rule 155 computation
Text when decided
Parker-Hannifin Corporation v. Commissioner, T.C. Memo. 1996-337 U.S. Tax Court · Jul 24, 1996 Rule 155 computation
Cites (c)(9) · Text when decided
Harold E. & Anna Mae Emmons v. Commissioner, T.C. Memo. 1996-265 U.S. Tax Court · Jun 11, 1996 Rule 155 computation
Cites (a) · Text when decided
Brody Enterprises, Inc. v. Commissioner, 106 T.C. No. 23 U.S. Tax Court · Jun 10, 1996 Rule 155 computation
Cites (a) · Text when decided
Richard L. & Marjorie A. Freese v. Commissioner, T.C. Memo. 1996-224 U.S. Tax Court · May 16, 1996
Cites (a) (c)(18) · Text when decided
Louis R. & Gregoria S. Gomez v. Commissioner, T.C. Memo. 1996-212 U.S. Tax Court · May 1, 1996 Rule 155 computation
Cites (a) · Text when decided
Lloyd Patterson v. Commissioner, T.C. Memo. 1996-146 U.S. Tax Court · Mar 25, 1996 Rule 155 computation
Cites (a) (c)(18) · Text when decided
Orvil M. & Karen L. Weddel v. Commissioner, T.C. Memo. 1996-36 U.S. Tax Court · Jan 30, 1996 Rule 155 computation
Cites (a) · Text when decided
Rhett B. & Sandra L. Ross v. Commissioner, T.C. Memo. 1995-599 U.S. Tax Court · Dec 19, 1995 Rule 155 computation
Cites (a) · Text when decided
Steven M. & Michele E. Grow v. Commissioner, T.C. Memo. 1995-594 U.S. Tax Court · Dec 14, 1995
Cites (a) · Text when decided
Glenn L. Wittstadt, Jr. & Lynne M. Wittstadt v. Commissioner, T.C. Memo. 1995-492 U.S. Tax Court · Oct 11, 1995 Rule 155 computation
Cites (a) · Text when decided
Brotman v. Commissioner, 105 T.C. 141; 105 T.C. No. 12 U.S. Tax Court · Aug 24, 1995
Text when decided
General Signal Corp. v. Commissioner, 103 T.C. 216; 103 T.C. No. 14 U.S. Tax Court · Aug 22, 1994
Cites (c)(9) · Text when decided
Janpol v. Commissioner, 101 T.C. 518; 101 T.C. No. 34 U.S. Tax Court · Dec 7, 1993
Cites (a) · Text when decided
Powell v. Commissioner, 101 T.C. 489; 101 T.C. No. 32 U.S. Tax Court · Nov 29, 1993
Cites (a) · Text when decided
Clark v. Comm'r, 101 T.C. 215; 101 T.C. No. 15 U.S. Tax Court · Sep 14, 1993
Text when decided
Cebula v. Commissioner, 101 T.C. 70; 101 T.C. No. 5 U.S. Tax Court · Jul 21, 1993
Cites (a) · Text when decided
Citrus Valley Estates v. Commissioner, 99 T.C. 379; 99 T.C. No. 21 U.S. Tax Court · Sep 29, 1992
Cites (a) · Text when decided
Vinson & Elkins v. Commissioner, 99 T.C. 9; 99 T.C. No. 2 U.S. Tax Court · Jul 14, 1992
Cites (a) · Text when decided
Guilzon v. Commissioner, 97 T.C. 237; 97 T.C. No. 14 U.S. Tax Court · Aug 6, 1991
Cites (a) (c)(25)(C) · Text when decided
Darby v. Commissioner, 97 T.C. 51; 97 T.C. No. 4 U.S. Tax Court · Jul 24, 1991
Cites (a) · Text when decided
O'Malley v. Commissioner, 96 T.C. 644; 96 T.C. No. 24 U.S. Tax Court · Apr 15, 1991
Cites (a) · Text when decided
Brown v. Commissioner, 93 T.C. 736; 93 T.C. No. 59 U.S. Tax Court · Dec 19, 1989
Cites (a) · Text when decided
Wood v. Commissioner, 93 T.C. 114; 93 T.C. No. 12 U.S. Tax Court · Jul 31, 1989
Cites (a) · Text when decided
Martin Fireproofing Profit-Sharing Plan & Trust v. Commissioner, 92 T.C. 1173; 92 T.C. No. 77 U.S. Tax Court · May 31, 1989
Cites (a) · Text when decided
Buzzetta Constr. Corp. v. Commissioner, 92 T.C. 641; 92 T.C. No. 35 U.S. Tax Court · Mar 27, 1989
Cites (a) · Text when decided
Foil v. Commissioner, 92 T.C. 376; 92 T.C. No. 24 U.S. Tax Court · Feb 22, 1989
Cites (a) · Text when decided
Rutland v. Commissioner, 89 T.C. 1137; 89 T.C. No. 80 U.S. Tax Court · Dec 8, 1987
Cites (a) · Text when decided
Larotonda v. Commissioner, 89 T.C. 287; 89 T.C. No. 25 U.S. Tax Court · Aug 13, 1987
Cites (a) · Text when decided
Professional & Executive Leasing v. Commissioner, 89 T.C. 225; 89 T.C. No. 19 U.S. Tax Court · Aug 3, 1987
Cites (a) · Text when decided
Calfee, Halter, & Griswold v. Commissioner, 88 T.C. 641; 88 T.C. No. 35 U.S. Tax Court · Mar 23, 1987
Cites (a) · Text when decided
Porter v. Commissioner, 88 T.C. 548; 88 T.C. No. 28 U.S. Tax Court · Mar 5, 1987
Cites (9) (a) · Text when decided
Estate of Rosenberg v. Commissioner, 86 T.C. 980; 86 T.C. No. 60 U.S. Tax Court · May 19, 1986
Cites (a) (c) · Text when decided
Hockaden & Associates, Inc. v. Commissioner, 84 T.C. 13; 84 T.C. No. 2 U.S. Tax Court · Jan 9, 1985
Cites (a) · Text when decided
Benbow v. Commissioner, 82 T.C. 941; 82 T.C. No. 71 U.S. Tax Court · Jun 7, 1984
Cites (a) · Text when decided
Holswade v. Commissioner, 82 T.C. 686; 82 T.C. No. 53 U.S. Tax Court · Apr 26, 1984
Cites (a) · Text when decided
Anthes v. Commissioner, 81 T.C. 1; 81 T.C. No. 1 U.S. Tax Court · Jul 5, 1983
Cites (a) · Text when decided
Feichtinger v. Commissioner, 80 T.C. 239; 80 T.C. No. 4 U.S. Tax Court · Jan 20, 1983
Text when decided
Plastic Engineering & Mfg. Co. v. Commissioner, 78 T.C. 1187; 78 T.C. No. 83 U.S. Tax Court · Jun 30, 1982
Cites (a) · Text when decided
Hauser v. Comm'r, 78 T.C. 930; 78 T.C. No. 66 U.S. Tax Court · Jun 9, 1982
Cites (a) · Text when decided
Jungers Sole Proprietorship v. Commissioner, 78 T.C. 326; 78 T.C. No. 24 U.S. Tax Court · Mar 3, 1982
Cites (a) · Text when decided
Reiff v. Commissioner, 77 T.C. 1169 U.S. Tax Court · Nov 30, 1981
Cites (a) · Text when decided
Sullivan v. Commissioner, 76 T.C. 1156 U.S. Tax Court · Jun 30, 1981
Cites (a) · Text when decided
Estate of Perl v. Commissioner, 76 T.C. 861; 2 Employee Benefits Cas. (BNA) 1450 U.S. Tax Court · May 27, 1981
Cites (a) · Text when decided
BBS Associates, Inc. v. Commissioner, 74 T.C. 1118; 2 Employee Benefits Cas. (BNA) 2413 U.S. Tax Court · Aug 26, 1980
Cites (c)(3) · Text when decided
Federal Land Bank Asso. v. Commissioner, 74 T.C. 1106; 2 Employee Benefits Cas. (BNA) 2385 U.S. Tax Court · Aug 26, 1980
Cites (a) · Text when decided
Johnson v. Commissioner, 74 T.C. 1057 U.S. Tax Court · Aug 12, 1980
Cites (a) · Text when decided
E. F. Higgins & Co. v. Commissioner, 74 T.C. 1029 U.S. Tax Court · Aug 11, 1980
Cites (a) · Text when decided
Thompson v. Commissioner, 74 T.C. 873 U.S. Tax Court · Jul 30, 1980
Text when decided
Tionesta Sand & Gravel, Inc. v. Commissioner, 73 T.C. 758 U.S. Tax Court · Jan 31, 1980
Cites (a) · Text when decided
Oakton Distributors, Inc. v. Commissioner, 73 T.C. 182 U.S. Tax Court · Oct 30, 1979
Cites (a) · Text when decided
Caterpillar Tractor Co. v. Commissioner, 72 T.C. 1088; 1 Employee Benefits Cas. (BNA) 1830 U.S. Tax Court · Sep 13, 1979
Cites (a) · Text when decided
Guest v. Commissioner, 72 T.C. 768; 1 Employee Benefits Cas. (BNA) 1603 U.S. Tax Court · Aug 3, 1979
Cites (a) · Text when decided
Citrus Orthopedic Medical Group, Inc. v. Commissioner, 72 T.C. 461 U.S. Tax Court · Jun 11, 1979
Text when decided
Orthopedics International, Ltd., P.S. v. Commissioner, 71 T.C. 1011 U.S. Tax Court · Mar 19, 1979
Cites (a) · Text when decided
Thompson v. Commissioner, 71 T.C. 32; 1 Employee Benefits Cas. (BNA) 2040 U.S. Tax Court · Oct 12, 1978
Cites (a) · Text when decided
Pulver Roofing Co. v. Commissioner, 70 T.C. 1001; 1 Employee Benefits Cas. (BNA) 1981 U.S. Tax Court · Sep 19, 1978
Cites (a) · Text when decided
Epstein v. Commissioner, 70 T.C. 439 U.S. Tax Court · Jun 13, 1978
Cites (a) · Text when decided
Lansons, Inc. v. Commissioner, 69 T.C. 773 U.S. Tax Court · Feb 27, 1978
Cites (a) · Text when decided
Forsyth Emergency Services, P.A. v. Commissioner, 68 T.C. 881 U.S. Tax Court · Sep 12, 1977
Cites (a) · Text when decided
Jack R. Mendenhall Corp. v. Commissioner, 68 T.C. 676 U.S. Tax Court · Aug 4, 1977
Cites (a) · Text when decided
Burnetta v. Commissioner, 68 T.C. 387; 1 Employee Benefits Cas. (BNA) 1724 U.S. Tax Court · Jun 13, 1977
Cites (a) · Text when decided
Jennemann v. Commissioner, 67 T.C. 906 U.S. Tax Court · Mar 7, 1977
Cites (a) · Text when decided
Quality Brands, Inc. v. Commissioner, 67 T.C. 167 U.S. Tax Court · Nov 8, 1976
Cites (a) · Text when decided
Babst Services, Inc. v. Commissioner, 67 T.C. 131 U.S. Tax Court · Nov 4, 1976
Cites (a) · Text when decided
Comprehensive Designers International, Ltd. v. Commissioner, 66 T.C. 348 U.S. Tax Court · May 26, 1976
Cites (a) · Text when decided
Precision Industries, Inc. v. Commissioner, 64 T.C. 901 U.S. Tax Court · Aug 19, 1975
Cites (a) · Text when decided
Richardson v. Commissioner, 64 T.C. 621 U.S. Tax Court · Jul 23, 1975
Cites (a) · Text when decided
Aero Rental v. Commissioner, 64 T.C. 331 U.S. Tax Court · May 29, 1975
Cites (a) · Text when decided
Harwood Associates, Inc. v. Commissioner, 63 T.C. 255; 1 Employee Benefits Cas. (BNA) 1135 U.S. Tax Court · Nov 26, 1974
Cites (a) · Text when decided
Cohen v. Commissioner, 63 T.C. 267 U.S. Tax Court · Nov 26, 1974
Cites (a) · Text when decided
Gillis v. Commissioner, 63 T.C. 11 U.S. Tax Court · Oct 2, 1974
Cites (a) · Text when decided
Liberty Machine Works, Inc. v. Commissioner, 62 T.C. 621; 62 T.C. No. 71 U.S. Tax Court · Aug 19, 1974
Cites (a) · Text when decided
Farley Funeral Home, Inc. v. Commissioner, 62 T.C. 150; 62 T.C. No. 18 U.S. Tax Court · May 13, 1974
Cites (a) · Text when decided
Estate of Silverman v. Commissioner, 61 T.C. 605; 61 T.C. No. 65 U.S. Tax Court · Feb 4, 1974
Cites (a) · Text when decided
Estate of Kleemeier v. Commissioner, 58 T.C. 241 U.S. Tax Court · May 8, 1972
Cites (a) · Text when decided
Doing v. Commissioner, 58 T.C. 115 U.S. Tax Court · Apr 25, 1972
Cites (a) · Text when decided
Richards v. Commissioner, 57 T.C. 278 U.S. Tax Court · Nov 24, 1971
Cites (a) · Text when decided
Clarke v. Commissioner, 54 T.C. 1679 U.S. Tax Court · Aug 31, 1970
Cites (a) · Text when decided
Bernard McMenamy, Contractor, Inc. v. Commissioner, 54 T.C. 1057 U.S. Tax Court · May 25, 1970
Text when decided
Estate of Benjamin v. Commissioner, 54 T.C. 953 U.S. Tax Court · May 11, 1970
Cites (a) · Text when decided
Jones v. Commissioner, 51 T.C. 651 U.S. Tax Court · Jan 27, 1969
Text when decided
Brooks v. Commissioner, 50 T.C. 585 U.S. Tax Court · Jul 22, 1968
Text when decided
Gittens v. Commissioner, 49 T.C. 419 U.S. Tax Court · Jan 25, 1968
Cites (a) · Text when decided
Schlegel v. Commissioner, 46 T.C. 706 U.S. Tax Court · Aug 31, 1966
Text when decided
Leavens v. Commissioner, 44 T.C. 623 U.S. Tax Court · Jul 23, 1965
Cites (a) · Text when decided
F. & D. Rentals, Inc. v. Commissioner, 44 T.C. 335 U.S. Tax Court · Jun 9, 1965
Text when decided
Funkhouser v. Commissioner, 44 T.C. 178 U.S. Tax Court · May 13, 1965
Cites (a) · Text when decided
Sherwood Swan & Co. v. Commissioner, 42 T.C. 299 U.S. Tax Court · Apr 30, 1964
Cites (a) · Text when decided
Hydro Molding Co. v. Commissioner, 38 T.C. 312 U.S. Tax Court · May 28, 1962
Cites (a) · Text when decided
Wasatch Chemical Co. v. Commissioner, 37 T.C. 817 U.S. Tax Court · Jan 24, 1962
Cites (a) · Text when decided
General Retail Corp. v. Commissioner, 29 T.C. 632 U.S. Tax Court · Dec 31, 1957
Text when decided

Private Letter Rulings (191)

Rulings primarily about this provision

PLR 202631008 Jul 31, 2026 — Tax on Reversion of Qualified Plan Assets to Employer UIL 4980.00-00 (a)
PLR 202550025 Dec 12, 2025 — Tax on Reversion of Qualified Plan Assets to Employer UIL 4980.00-00 (a)
PLR 202535003 Aug 29, 2025 — Tax on Reversion of Qualified Plan Assets to Employer UIL 4980.00-00, 4980.02-00 (a) (b) (c)(7)
PLR 202531003 Aug 1, 2025 — Medical, Etc. Benefits UIL 401.27-00 (a)
PLR 202525012 Jun 20, 2025 — Medical, Etc. Benefits UIL 401.27-00 (a)
PLR 202430007 Jul 26, 2024 — Employees of Businesses Under Common Control UIL 414.03-00 (a) (c) (c)(3)
PLR 201819007 May 11, 2018 — Deemed IRAs Under Qualified Employer Plans UIL 408.12-00, 457.00-00 (a)
PLR 201817004 Apr 27, 2018 — Deemed IRAs Under Qualified Employer Plans UIL 408.12-00, 414.22-00, 457.00-00 (a)
PLR 201634021 Aug 19, 2016 — Annuities Purchased by Section 501(c)(3) Organizations or Public Schools UIL 403.04-00 (a) (c)(3)
PLR 201626003 Jun 24, 2016 — Exceptions UIL 4980.02-00 (a)
PLR 201440022 Oct 3, 2014 — Treatment of Funded Welfare Benefit Plans UIL 419.00-00, 419A.00-00 (c)(9)
PLR 200727017 Jul 6, 2007 — Treatment of Funded Welfare Benefit Plans UIL 409.00-00, 419.00-00 (a) (c) (c)(9)
PLR 200113009 Mar 30, 2001 — Treatment of Funded Welfare Benefit Plans UIL 419.00-00, 419A.00-00 (a) (c)(9)

Also cite this provision (178)

PLR 202631003 Jul 31, 2026 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (a)
PLR 202630003 Jul 24, 2026 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (a)
PLR 202551032 Dec 19, 2025 — Qualified Pension, Profit-Sharing, and Stock Bonus Plan UIL 401.00-00, 401.27-00 (a)
PLR 202548023 Nov 28, 2025 — Qualified Pension, Profit-Sharing, and Stock Bonus Plan UIL 401.00-00, 401.27-00 (a)
PLR 202548003 Nov 28, 2025 — Church Plan UIL 414.08-00 (a) (c)(3)
PLR 202533007 Aug 15, 2025 — Eligible Deferred Compensation Plan Defined UIL 457.05-00 (a)
PLR 202528003 Jul 11, 2025 — Qualified Pension, Profit-Sharing, and Stock Bonus Plan UIL 401.00-00, 401.27-00, 4980.00-00
PLR 202515012 Apr 11, 2025 — Medical, Etc. Benefits UIL 401.27-00 (a)
PLR 202506004 Feb 7, 2025 — In General UIL 401.06-01, 402.08-00, 408.03-00 (c)(3)
PLR 202506005 Feb 7, 2025 — Tax on Reversion of Qualified Plan Assets to Employer UIL 4980.00-00 (a)
PLR 202451017 Dec 20, 2024 — Medical, Etc. Benefits UIL 401.27-00 (a)
PLR 202443017 Oct 25, 2024 — Qualified Pension, Profit-Sharing, and Stock Bonus Plan UIL 401.00-00, 401.27-00 (a)
PLR 202434004 Aug 23, 2024 — Medical, Etc. Benefits UIL 401.27-00 (a)
PLR 202429010 Jul 19, 2024 — Tax on Reversion of Qualified Plan Assets to Employer UIL 4980.00-00 (a)
PLR 202417010 Apr 26, 2024 — Qualified Pension, Profit-Sharing, and Stock Bonus Plan UIL 401.00-00 (a)
PLR 202416009 Apr 19, 2024 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (a)
PLR 202408002 Feb 23, 2024 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) UIL 72.00-00, 401.29-00, 415.01-00 (a)
PLR 202305001 Feb 3, 2023 — Qualified Pension, Profit-Sharing, and Stock Bonus Plan UIL 401.00-00, 401.27-00 (a)
PLR 202304001 Jan 27, 2023 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) UIL 72.00-00, 401.29-00, 402.00-00, 414.09-00 (a)
PLR 202242006 Oct 21, 2022 — Tax on Reversion of Qualified Plan Assets to Employer UIL 4980.00-00 (a)
PLR 202230006 Jul 29, 2022 — Tax on Reversion of Qualified Plan Assets to Employer UIL 4980.00-00 (a)
PLR 202210004 Mar 11, 2022 — Unrealized Appreciation of Employer's Securities UIL 402.07-00 (a)
PLR 202144005 Nov 5, 2021 — Certain Plans Excepted UIL 457.09-05 (a)
PLR 202143008 Oct 29, 2021 — Certain Plans Excepted UIL 457.09-05 (c)(6)
PLR 202136002 Sep 10, 2021 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (a)
PLR 202111004 Mar 19, 2021 — Exceptions UIL 4980.02-00 (a)
PLR 202111005 Mar 19, 2021 — Exceptions UIL 4980.02-00 (a)
PLR 202051003 Dec 18, 2020 — Church Plan UIL 414.08-00 (a) (c)(3)
PLR 202041004 Oct 9, 2020 — Governmental Plan UIL 414.07-00 (a)
PLR 202023001 Jun 5, 2020 — Cash or Deferred Arrangements UIL 401.29-00 (c)(9)
PLR 202020006 May 15, 2020 — Governmental Plan UIL 414.07-00 (a)
PLR 202020019 May 15, 2020 — Governmental Plan UIL 414.07-00 (a)
PLR 202017017 Apr 24, 2020 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (a)
PLR 202001008 Jan 3, 2020 — Church Plan UIL 414.08-00 (a) (c)(3)
PLR 201945024 Nov 8, 2019 — Year of Deduction UIL 404.11-00, 404.11-01 (a)
PLR 201943009 Oct 25, 2019 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (a)
PLR 201935003 Aug 30, 2019 — Exceptions UIL 4980.02-00 (a)
PLR 201930009 Jul 26, 2019 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (a)
PLR 201927010 Jul 5, 2019 — Applicable Defined Benefit Plans UIL 411.10-00 (c)(6)
PLR 201927001 Jul 5, 2019 — Treatment of Funded Welfare Benefit Plans UIL 419.00-00 (c)(9)
PLR 201908014 Feb 22, 2019 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (a)
PLR 201847008 Nov 23, 2018 — Exclusive Benefit of Employees or Their Beneficiaries UIL 401.01-01, 4980.02-00 (a) (c)(1)
PLR 201839005 Sep 28, 2018 — By a Surviving Spouse UIL 402.08-05 (a)
PLR 201837004 Sep 14, 2018 — Qualified Pension, Profit-Sharing, and Stock Bonus Plan UIL 401.00-00 (a)
PLR 201833014 Aug 17, 2018 — Treatment of Funded Welfare Benefit Plans UIL 419.00-00 (c) (c)(9)
PLR 201828007 Jul 13, 2018 — Qualifying Employer Real Property/Securities UIL 4975.04-03 (a)
PLR 201826009 Jun 29, 2018 — Church Plan UIL 414.08-00 (c)(3)
PLR 201825012 Jun 22, 2018 — Treatment of Funded Welfare Benefit Plans UIL 419.00-00 (c)(9)
PLR 201822004 Jun 1, 2018 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (a)
PLR 201811008 Mar 16, 2018 — Church Plan UIL 414.08-00 (c) (c)(3)
PLR 201805002 Feb 2, 2018 — Medical, Etc. Benefits UIL 401.27-00 (a)
PLR 201803006 Jan 19, 2018 — Defined Benefit Plan UIL 411.03-01, 417.05-00 (c)(3)
PLR 201803007 Jan 19, 2018 — Definitions and Special Rules UIL 414.00-00, 414.08-00 (a) (c)(3)
PLR 201749007 Dec 8, 2017 — Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) UIL 402.00-00, 402.02-00 (a)
PLR 201739010 Sep 29, 2017 — Church Plan UIL 414.08-00 (a) (c)(3)
PLR 201731009 Aug 4, 2017 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00, 457.05-02 (a)
PLR 201720009 May 19, 2017 — Definitions and Special Rules UIL 414.00-00, 414.09-00 (a)
PLR 201650002 Dec 9, 2016 — Qualified Pension, Profit-Sharing, and Stock Bonus Plan UIL 401.00-00 (a)
PLR 201650003 Dec 9, 2016 — Qualified Pension, Profit-Sharing, and Stock Bonus Plan UIL 401.00-00 (a)
PLR 201643014 Oct 21, 2016 — Qualified Governmental Excess Benefit Plans UIL 415.12-00 (a)
PLR 201643015 Oct 21, 2016 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00, 457.05-02 (a)
PLR 201636018 Sep 2, 2016 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (a)
PLR 201625005 Jun 17, 2016 — Medical, Etc. Benefits UIL 401.27-00, 4980.00-00 (a) (c)(9)
PLR 201611003 Mar 11, 2016 — Medical, Etc. Benefits UIL 401.27-00 (a)
PLR 201551004 Dec 18, 2015 — Church Plan UIL 414.08-00 (a) (c)(3)
PLR 201546012 Nov 13, 2015 — Qualified Governmental Excess Benefit Plans UIL 415.12-00 (a)
PLR 201545010 Nov 6, 2015 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (a)
PLR 201543012 Oct 23, 2015 — Church Plan UIL 414.08-00 (a) (c)(3)
PLR 201540014 Oct 2, 2015 — Certain Employee Contributions UIL 414.09-00 (a)
PLR 201538022 Sep 18, 2015 — Exclusive Benefit of Employees or Their Beneficiaries UIL 401.01-01, 4980.02-00 (a) (c)(3)
PLR 201538020 Sep 18, 2015 — Annuities Purchased by Section 501(c)(3) Organizations or Public Schools UIL 403.04-00 (a) (c)(3)
PLR 201538024 Sep 18, 2015 — Church Plan UIL 414.08-00 (a) (c)(3)
PLR 201538023 Sep 18, 2015 — Church Plan UIL 414.08-00 (a) (c)(3)
PLR 201532036 Aug 7, 2015 — Cash or Deferred Arrangements UIL 401.29-00, 414.09-00, 415.00-00 (a)
PLR 201532035 Aug 7, 2015 — Tax on Reversion of Qualified Plan Assets to Employer UIL 4980.00-00
PLR 201528043 Jul 10, 2015 — Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) UIL 402.00-00
PLR 201523020 Jun 5, 2015 — By a Surviving Spouse UIL 402.08-05 (a)
PLR 201522012 May 29, 2015 — Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) UIL 402.00-00
PLR 201512006 Mar 20, 2015 — Treatment of Funded Welfare Benefit Plans UIL 419.00-00, 419A.00-00 (c)(9)
PLR 201447002 Nov 21, 2014 — Nonelective Deferred Compensation UIL 457.09-06 (c)(12)
PLR 201442065 Oct 17, 2014 — Treatment of Funded Welfare Benefit Plans UIL 419.00-00, 419A.00-00 (c)(9)
PLR 201442064 Oct 17, 2014 — Treatment of Funded Welfare Benefit Plans UIL 419.00-00, 419A.00-00
PLR 201440027 Oct 3, 2014 — Discrimination as to Contributions or Benefits (See Also 401.29-01,401.20-00,414.00-00) UIL 401.04-00, 402.00-00, 415.00-00, 4972.02-00
PLR 201440032 Oct 3, 2014 — Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) UIL 402.00-00
PLR 201434029 Aug 22, 2014 — Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) UIL 402.00-00
PLR 201434003 Aug 22, 2014 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (a)
PLR 201432028 Aug 8, 2014 — Church Plan UIL 414.08-00
PLR 201424030 Jun 13, 2014 — Stock Ownership Plans UIL 415.02-05
PLR 201424004 Jun 13, 2014 — Treatment of Funded Welfare Benefit Plans UIL 419.00-00, 419A.00-00 (c) (c)(9)
PLR 201420028 May 16, 2014 — Church Plan UIL 414.08-00
PLR 201351001 Dec 20, 2013 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (a)
PLR 201322035 May 31, 2013 — Included vs. Not Included in Gross Income UIL 72.00-00 (a) (c)(6)
PLR 201211001 Mar 16, 2012 — Eligible Deferred Compensation Plan Defined UIL 457.01-00, 457.05-00 (c)(3)
PLR 201151001 Dec 23, 2011 — Optional Treatment of Elective Deferrals as Roth Contributions UIL 402A.00-00, 457.01-00, 457.05-00 (a)
PLR 201151002 Dec 23, 2011 — Optional Treatment of Elective Deferrals as Roth Contributions UIL 402A.00-00, 457.01-00, 457.05-00 (a)
PLR 201150020 Dec 16, 2011 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (c)(3)
PLR 201142002 Oct 21, 2011 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (a)
PLR 201117001 Apr 29, 2011 — Grandfather Clause UIL 457.11-00 (c)(3)
PLR 201111016 Mar 18, 2011 — Qualified Pension, Profit-Sharing, and Stock Bonus Plan UIL 401.00-00 (a)
PLR 201103002 Jan 21, 2011 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (c)(3) (c)(4)
PLR 201027013 Jul 9, 2010 — Year of Inclusion in Gross Income UIL 457.01-00, 457.05-00, 457.12-01 (a)
PLR 201024011 Jun 18, 2010 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (a)
PLR 200940005 Oct 2, 2009 — Year of Inclusion in Gross Income UIL 457.01-00, 457.05-00, 457.12-02 (a)
PLR 200935016 Aug 28, 2009 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (a)
PLR 200934012 Aug 21, 2009 — Annuities Purchased by Section 501(c)(3) Organizations or Public Schools UIL 403.04-00, 457.05-05, 457.06-02 (c)(3)
PLR 200934011 Aug 21, 2009 — Eligible Deferred Compensation Plan Defined UIL 457.05-00, 457.12-02 (a)
PLR 200933003 Aug 14, 2009 — Eligible Deferred Compensation Plan Defined UIL 457.05-00, 457.12-02 (a)
PLR 200931049 Jul 31, 2009 — Ten or More Employer Plan Exception UIL 419.00-00, 419.03-00, 419.12-02, 419.14-00 (a) (c)(17) (c)(7) (c)(9)
PLR 200927016 Jul 2, 2009 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (a)
PLR 200924005 Jun 12, 2009 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (c)(3)
PLR 200905016 Jan 30, 2009 — Year of Deduction UIL 404.11-00 (c)(3)
PLR 200820009 May 16, 2008 — Investment in Contract UIL 72.02-00, 72.20-00, 401.00-00, 401.06-00, 403.00-00, 4979.0… (a)
PLR 200750002 Dec 14, 2007 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (a)
PLR 200742010 Oct 19, 2007 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) UIL 72.00-00 (c)(3)
PLR 200727005 Jul 6, 2007 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (a)
PLR 200705002 Feb 2, 2007 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (c)(3)
PLR 200704006 Jan 26, 2007 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (c)(3)
PLR 200703011 Jan 19, 2007 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (c)(3)
PLR 200703012 Jan 19, 2007 — Year of Inclusion in Gross Income UIL 457.01-00, 457.05-03 (a) (c)(3)
PLR 200647005 Nov 24, 2006 — State UIL 457.05-02 (a)
PLR 200644014 Nov 3, 2006 — Year of Inclusion in Gross Income UIL 457.01-00, 457.05-03 (a)
PLR 200641008 Oct 13, 2006 — Governmental Plan UIL 414.07-00, 419A.00-00 (c) (c)(9)
PLR 200626015 Jun 30, 2006 — State UIL 457.05-02 (a)
PLR 200525012 Jun 24, 2005 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (a)
PLR 200524016 Jun 17, 2005 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (a)
PLR 200524017 Jun 17, 2005 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (a)
PLR 200521012 May 27, 2005 — Special Rules for Pensions, Annuities, and Certain Other Deferred Income UIL 3405.00-00 (a)
PLR 200520005 May 20, 2005 — Eligible Deferred Compensation Plan Defined UIL 457.05-00, 457.05-02, 457.08-01, 457.09-04, 457.12-01, 457.… (a)
PLR 200519047 May 13, 2005 — Non-Exempt Funds or Plans UIL 404.04-00 (a)
PLR 200519022 May 13, 2005 — Year of Inclusion in Gross Income UIL 457.01-00, 457.05-00, 457.09-04, 457.12-01 (a)
PLR 200519020 May 13, 2005 — Year of Inclusion in Gross Income UIL 457.01-00, 457.05-00, 457.09-04, 457.12-01 (a)
PLR 200519021 May 13, 2005 — Year of Inclusion in Gross Income UIL 457.01-00, 457.05-00, 457.09-04, 457.12-01 (a)
PLR 200518008 May 6, 2005 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (c)(3)
PLR 200518007 May 6, 2005 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00, 457.05-00 (a)
PLR 200517004 Apr 29, 2005 — Eligible Deferred Compensation Plan Defined UIL 457.05-00 (a)
PLR 200517005 Apr 29, 2005 — Eligible Deferred Compensation Plan Defined UIL 457.05-00 (a)
PLR 200508005 Feb 25, 2005 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00, 457.02-00, 457.06-02 (a)
PLR 200434008 Aug 20, 2004 — Stock Bonus and Profit-Sharing Trusts UIL 404.02-00 (a) (c)(3)
PLR 200430013 Jul 23, 2004 — Eligible Employer UIL 457.08-01 (c)(1) (c)(1)(A)
PLR 200426011 Jun 25, 2004 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (c)(3)
PLR 200418010 Apr 30, 2004 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (c)(3)
PLR 200413007 Mar 26, 2004 — Grandfather Clause UIL 457.11-00 (c)(6)
PLR 200348028 Nov 28, 2003 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (c)(3)
PLR 200343006 Oct 24, 2003 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (c)(3)
PLR 200337010 Sep 12, 2003 — Year of Inclusion in Gross Income UIL 457.01-00, 457.05-00 (a)
PLR 200330033 Jul 25, 2003 — Year of Inclusion in Gross Income UIL 457.01-00, 457.05-00 (a)
PLR 200323017 Jun 6, 2003 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (a)
PLR 200321002 May 23, 2003 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00, 457.08-07, 457.10-00 (a) (c)(3)
PLR 200303041 Jan 17, 2003 — Annuities Purchased by Section 501(c)(3) Organizations or Public Schools UIL 403.04-00, 457.01-00, 457.05-00 (a) (c)(3)
PLR 200303058 Jan 17, 2003 — Year of Inclusion in Gross Income UIL 457.01-00, 457.05-01, 457.12-02 (a)
PLR 200302032 Jan 10, 2003 — Annuities Purchased by Section 501(c)(3) Organizations or Public Schools UIL 403.04-00, 457.01-00, 457.10-00 (a)
PLR 200302015 Jan 10, 2003 — Tax Exempt Organization UIL 457.05-03 (c)(3)
PLR 200301032 Jan 3, 2003 — Annuities Purchased by Section 501(c)(3) Organizations or Public Schools UIL 403.04-00, 457.01-00, 457.10-00 (a)
PLR 200229001 Jul 19, 2002 — Ineligible Plans UIL 457.10-00 (a) (c)(3)
PLR 200226012 Jun 28, 2002 — Tax on Reversion of Qualified Plan Assets to Employer UIL 4980.00-00 (a) (c)(3)
PLR 200210025 Mar 8, 2002 — Qualified Asset Account; Limitations on Additions to Account (See Also 419.00-00|et. seq.) UIL 419A.00-00 (c)(7) (c)(9)
PLR 200205007 Feb 1, 2002 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (a)
PLR 200145006 Nov 9, 2001 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00 (a)
PLR 200144007 Nov 2, 2001 — Year of Inclusion in Gross Income UIL 457.01-00, 457.05-00, 457.12-02 (a)
PLR 200131011 Aug 3, 2001 — Year of Inclusion in Gross Income UIL 457.01-00, 457.05-00 (a)
PLR 200128006 Jul 13, 2001 — Deferred Compensation UIL 404.10-00, 457.05-03 (a) (c)(3)
PLR 200120022 May 18, 2001 — Year of Inclusion in Gross Income UIL 457.01-00, 457.05-00 (a)
PLR 200119017 May 11, 2001 — Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations UIL 457.00-00
PLR 200117038 Apr 27, 2001 — Taxation of Employee Annuities (Taxable v. Not Taxable) UIL 403.00-00, 457.01-00 (c)(18)
PLR 200103017 Jan 19, 2001 — Year of Inclusion in Gross Income UIL 457.01-00, 457.05-00, 457.12-01 (a)
PLR 200006010 Feb 11, 2000 — Year of Inclusion in Gross Income UIL 457.01-00, 457.05-00 (a)
PLR 199947002 Nov 26, 1999 — Collectively Bargained Funds UIL 419.12-02 (c)(9)
PLR 199940015 Oct 8, 1999 — Year of Inclusion in Gross Income UIL 457.01-00, 457.05-00 (a)
PLR 199932031 Aug 13, 1999 — Treatment of Funded Welfare Benefit Plans UIL 419.00-00 (a) (c)(9)
PLR 199932045 Aug 13, 1999 — Year of Inclusion in Gross Income UIL 457.01-00, 457.05-00, 457.12-02 (a)
PLR 199931015 Aug 6, 1999 — Year of Inclusion in Gross Income UIL 457.01-00, 457.05-00 (a)
PLR 199930021 Jul 30, 1999 — Payments Benefitting Independent Contractors UIL 404.11-00, 404.13-00 (a)
PLR 199928012 Jul 16, 1999 — Year of Inclusion in Gross Income UIL 457.01-00, 457.05-00 (a)
PLR 199925042 Jun 25, 1999 — Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) UIL 404.00-00, 4975.04-00 (a)
PLR 199912002 Mar 26, 1999 — Year of Deduction UIL 404.11-00 (a)
PLR 199910002 Mar 12, 1999 — Year of Deduction UIL 404.11-00 (a)
PLR 199910006 Mar 12, 1999 — Deferred Compensation UIL 404.10-00 (a)
PLR 199906008 Feb 12, 1999 — Deferred Compensation UIL 404.10-00 (a)

Each row is a version of the text as published by the official source. Code dates are the edition/release point that first reflected the change; regulation dates are eCFR effective dates. The library checks the official sources automatically, so new versions appear here on their own; “run” opens the sync that recorded a version.

Effective	Through	Source	Amended by
Jan 4, 1995	Jan 5, 1997	USC 1994 ed., current through 1995-01-04 run 49	Pub. L. 103-66	View
Jan 6, 1997	Jan 25, 1998	USC 1996 ed., current through 1997-01-06 run 60	Pub. L. 104-191	View · Redline (sign in)
Jan 26, 1998	Jan 4, 1999	USC 1997 ed., current through 1998-01-26 run 64	Pub. L. 105-34	View · Redline (sign in)
Jan 5, 1999	Jan 21, 2002	USC 1998 ed., current through 1999-01-05 run 68	Pub. L. 105-206	View · Redline (sign in)
Jan 22, 2002	Jan 18, 2004	USC 2001 ed., current through 2002-01-22 run 80	Pub. L. 107-90	View · Redline (sign in)
Jan 19, 2004	Jan 1, 2006	USC 2003 ed., current through 2004-01-19 run 88	Pub. L. 108-121	View · Redline (sign in)
Jan 2, 2006	Jan 2, 2007	USC 2005 ed., current through 2006-01-02 run 96	Pub. L. 109-135	View · Redline (sign in)
Jan 3, 2007	Jan 6, 2011	USC 2006 ed., current through 2007-01-03 run 100	Pub. L. 109-280	View · Redline (sign in)
Jan 7, 2011	Jan 2, 2012	USC 2010 ed., current through 2011-01-07 run 118	Pub. L. 111-152	View · Redline (sign in)
Jan 3, 2012	Jan 14, 2013	USC 2011 ed., current through 2012-01-03 run 122	Pub. L. 111-152	View · Redline (sign in)
Jan 15, 2013	Jan 4, 2015	USC 2013 ed., current through 2014-01-16 run 13	Pub. L. 111-152	View · Redline (sign in)
Jan 5, 2015	Jan 2, 2016	USC 2014 ed., current through 2015-01-05 run 14	Pub. L. 113-295	View · Redline (sign in)
Jan 3, 2016	Jan 5, 2017	USC 2015 ed., current through 2016-01-03 run 15	Pub. L. 114-113	View · Redline (sign in)
Jan 6, 2017	Jan 13, 2019	USC 2016 ed., current through 2017-01-06 run 16	Pub. L. 114-113	View · Redline (sign in)
Jan 14, 2019	Jan 23, 2020	USC 2018 ed., current through 2019-01-14 run 18	Pub. L. 115-141	View · Redline (sign in)
Jan 24, 2020	current	USC 2024 ed., current through 2025-01-06 run 1	Pub. L. 116-94	View · Redline (sign in)

Provision-level history (blame)

I.R.C. § 501

References in Text

Amendments

Effective Date of 1997 Amendments

Effective Date of 1996 Amendments

Effective Date of 1993 Amendment

Effective Date of 1992 Amendment

Effective Date of 1989 Amendment

Effective Date of 1988 Amendment

Effective Date of 1987 Amendment

Effective Date of 1986 Amendments

Effective Date of 1984 Amendment

Effective Date of 1983 Amendment

Effective Date of 1982 Amendment

Effective Date of 1981 Amendment

Effective Date of 1980 Amendments

Effective Date of 1978 Amendments

Effective Date of 1976 Amendments

Effective Date of 1975 Amendment

Effective Date of 1974 Amendment

Effective Date of 1972 Amendment

Effective Date of 1970 Amendment

Effective Date of 1969 Amendment

Effective Date of 1968 Amendment

Effective Date of 1966 Amendments

Effective Date of 1962 Amendment

Effective Date of 1960 Amendments

Effective Date of 1956 Amendment

Regulations

Special Rule for Certain Cooperatives

Application of Pub. L. 100–647 to Section 501(c)(3) Bonds

Cancellation of Certain Debts Originated by or Guaranteed by United States Not Taken Into Account in Determining Tax Exempt Status of Certain Organizations

Plan Amendments Not Required Until January 1, 1989

Treatment of Section 501(c)(3) Bonds

Tax-Exempt Status for Organization Introducing Into Public Use Technology Developed by Qualified Organizations

Applicability of 1976 Amendment to Certain Organizations

Tax Exemption for Certain Puerto Rican Pension, etc., Plans

Exchanges for Sale of Poultry

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Treasury Regulations

Guidance addressing this section

IRS / Treasury

IRS / Treasury

Department of Labor (EBSA)

U.S. Tax Court (241)

Private Letter Rulings (191)