26 CFR 1.501(c)(9)-5
§ 1.501(c)(9)-5 Voluntary employees' beneficiary associations; recordkeeping requirements.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 1.501(c)(9)-5, § 1.501(c)(9)-5 Voluntary employees' beneficiary associations; recordkeeping requirements, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/110279
- Permanent ID
ys:prov:110279@1- SHA-256
db351bdee9ae9ac587dd8aeefced277e02654c0d4953aba046eb328ee639844b
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Full text
(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.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.