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Pension Resource

Treas. Reg. § 1.501(c)(29)-1

CO-OP Health Insurance Issuers.
eCFR amendment effective 2016-07-12 · current · last amended by T.D. 9709, 80 FR 4793, Jan. 29, 2015
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(a) Organizations must notify the Commissioner that they are applying for recognition of section 501(c)(29) status. An organization will not be treated as described in section 501(c)(29) unless the organization has given notice to the Commissioner that it is applying for recognition as an organization described in section 501(c)(29) in the manner prescribed by the Commissioner in published guidance.
(b) Effective date of recognition of section 501(c)(29) status. An organization may be recognized as an organization described in section 501(c)(29) as of a date prior to the date of the notice required by paragraph (a) of this section if the notice is given in the manner and within the time prescribed by the Commissioner and the organization's purposes and activities prior to giving such notice were consistent with the requirements for exempt status under section 501(c)(29). However, an organization may not be recognized as an organization described in section 501(c)(29) before the later of its formation or March 23, 2010.
(c) Effective/applicability date. Paragraphs (a) and (b) of this section are applicable beginning February 7, 2012.
Source credit, amendments & notes

[T.D. 9709, 80 FR 4793, Jan. 29, 2015]

Treas. Reg. § 1.501(c)(29)-1 — CO-OP Health Insurance Issuers. · eCFR amendment effective 2016-07-12 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.501%28c%29%2829%29-1&asof=2015-07-13 · printed Oct 16, 2026
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  • (a) Organizations must notify the Commissioner that they are ap…
  • (b) Effective date of recognition of section 501(c)(29) status.
  • (c) Effective/applicability date.
Implements
I.R.C. § 501 Exemption from tax on corporations, certain trusts, etc.

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EffectiveThroughSourceAmended by
Apr 1, 2015currenteCFR amendment effective 2016-07-12 run 2T.D. 9709, 80 FR 4793, Jan. 29, 2015View
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