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Pension Resource

Treas. Reg. § 1.501(c)(9)-1

Voluntary employees' beneficiary associations, in general.
eCFR amendment effective 2016-07-12 · current · last amended by T.D. 7750, 45 FR 1721, Jan. 7, 1981
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To be described in section 501(c)(9) an organization must meet all of the following requirements:
(a) The organization is an employees' association,
(b) Membership in the association is voluntary,
(c) The organization provides for the payment of life, sick, accident, or other benefits to its members or their dependents or designated beneficiaries, and substantially all of its operations are in furtherance of providing such benefits, and
(d) No part of the net earnings of the organization inures, other than by payment of the benefits referred to in paragraph (c) of this section, to the benefit of any private shareholder or individual.
Source credit, amendments & notes

[T.D. 7750, 45 FR 1721, Jan. 7, 1981]

Treas. Reg. § 1.501(c)(9)-1 — Voluntary employees' beneficiary associations, in general. · eCFR amendment effective 2016-07-12 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.501%28c%29%289%29-1&asof=2014-01-27 · printed Oct 16, 2026
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  • (a) (a) The organization is an employees' association,
  • (b) (b) Membership in the association is voluntary,
  • (c) (c) The organization provides for the payment of life, sick…
  • (d) (d) No part of the net earnings of the organization inures,…
Implements
I.R.C. § 501 Exemption from tax on corporations, certain trusts, etc.
Cited by (code & regs)
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Also cited in 1 other documents
Department of Labor (EBSA)
Final Rules
  • 83 FR 28912 Jun 21, 2018 — Definition of “Employer” Under Section 3(5) of ERISA-Association Health Plans
Tax Court (1) · DOL/Federal (0)
U.S. Tax Court (1)
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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.

EffectiveThroughSourceAmended by
Apr 1, 1997currenteCFR amendment effective 2016-07-12 run 2T.D. 7750, 45 FR 1721, Jan. 7, 1981View
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