[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)(9)-5]

[Page 26]
 
                       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)(9)-5  Voluntary employees' beneficiary associations; 
recordkeeping requirements.

    (a) Records. In addition to such other records which may be required 
(for example, by section 512(a)(3) and the regulations thereunder), 
every organization described in section 501(c)(9) must maintain records 
indicating the amount contributed by each member and contributing 
employer, and the amount and type of benefits paid by the organization 
to or on behalf of each member.
    (b) Cross reference. For provisions relating to annual information 
returns with respect to payments, see section 6041 and the regulations 
thereunder.

[T.D. 7750, 46 FR 1725, Jan. 7, 1981]