[Code of Federal Regulations]
[Title 26, Volume 7]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.501(c)(10)-1]

[Page 27-28]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 1_INCOME TAXES--Table of Contents
 
Sec. 1.501(c)(10)-1  Certain fraternal beneficiary societies.

    (a) For taxable years beginning after December 31, 1969, an 
organization will qualify for exemption under section 501(c)(10) if it:
    (1) Is a domestic fraternal beneficiary society order, or 
association, described in section 501(c)(8) 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.

[[Page 28]]


Any organization described in section 501(c)(7), such as, for example, a 
national college fraternity, is not described in section 501(c)(10) and 
this section.

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