Cooperative hospital service organizations

Exemption from taxation

Corporations organized to hold title to property for exempt organizations

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

Civic organizations and local associations of employees

Labor, agricultural, and horticultural organizations

Business leagues, chambers of commerce, real estate boards, and boards of trade

Social clubs

Fraternal beneficiary societies

Voluntary employees' beneficiary associations, in general

Membership in a voluntary employees' beneficiary association; employees; voluntary association of employees

Voluntary employees' beneficiary associations; life, sick, accident, or other benefits

Voluntary employees' beneficiary associations; inurement

Voluntary employees' beneficiary associations; recordkeeping requirements

Voluntary employees' beneficiary associations; benefits includible in gross income

Voluntary employees' beneficiary associations; section 3(4) of ERISA

Voluntary employees' beneficiary associations; effective date

Certain fraternal beneficiary societies

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

Cemetery companies and crematoria

Credit unions and mutual insurance funds

Mutual insurance companies or associations

Corporations organized to finance crop operations

Supplemental unemployment benefit trusts

General rules

Relation to other sections of the Code

Certain funded pension trusts

War veterans organizations

Black lung trusts—certain terms

Same—trust instrument

CO-OP Health Insurance Issuers

Religious and apostolic associations or corporations

Application of the expenditure test to expenditures to influence legislation; introduction

Electing the expenditure test

Lobbying or grass roots expenditures normally in excess of ceiling amount

Outline of regulations

Definitions

Failures to satisfy section 501(r)

Community health needs assessments

Financial assistance policy and emergency medical care policy

Limitation on charges

Billing and collection

Effective/applicability dates

Feeder organizations

Denial of exemption to certain organizations engaged in prohibited transactions

Prohibited transactions

Future status of organizations denied exemption

Cross references

Special rules

Requirements

Effective dates

Loans by employers who are prohibited from pledging assets

Attempts to influence legislation; certain organizations formerly described in section 501(c)(3) denied exemption

Certain transfers made to avoid section 504(a)

Questions and answers relating to the notification requirement for recognition of exemption under paragraphs (9), (17) and (20) of Section 501(c) (temporary)

Organizations required to notify Commissioner of intent to operate under section 501(c)(4)