Reg. § 1.501(c)(10)-1 Certain fraternal beneficiary societies.

26 CFR § 1.501(c)(10)-1eCFR, current through 2026-07-14

(a) For taxable years beginning after December 31, 1969, an organization will qualify for exemption under section if it:

(1) Is a domestic fraternal beneficiary society order, or association, described in section and the regulations thereunder except that it does not provide for the payment of life, sick, accident, or other benefits to its members, and

(2) Devotes its net earnings exclusively to religious, charitable, scientific, literary, educational, and fraternal purposes

Any organization described in section , such as, for example, a national college fraternity, is not described in section and this section.

[T.D. 7172, 37 FR 5618, Mar. 17, 1972]

Source: decipher.legal/cfr/26/1.501(c)(10)-1 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14