501(c)(10) Organizations

Definition

Domestic fraternal societies, orders, or associations operating under the lodge system whose net earnings go exclusively to religious, charitable, scientific, literary, educational, and fraternal purposes, and which do not pay life, sick, accident, or other benefits.^[1] The 1954 Code's paragraph (10) covered a different group, beneficiary associations of federal employees,^[2] until the Tax Reform Act of 1969 replaced it with this text.^[1]

Federal law

1. Tax Reform Act of 1969, Pub. L. 91-172, § 121(b)(5)(A), (6)(A), 83 Stat. 541. Replaced section 501(c)(10) with the current domestic fraternal societies paragraph (§ 121(b)(5)(A)). Official text: govinfo.gov, U.S. Government Publishing Office.
2. Internal Revenue Code of 1954, Pub. L. 83-591, ch. 736, § 501, 68A Stat. 163. Enacted the original section 501(c)(10) (federal employees' beneficiary associations). Official text: govinfo.gov, U.S. Government Publishing Office.