Small Block

Capital Absorption Opportunity · Tax-exempt organizations (26 U.S.C. § 501) · 501(c) Organizations

501(c)(18) Organizations

Definition

Trusts created before June 25, 1959, that form part of a pension plan funded only by employee contributions.[1] The Tax Reform Act of 1969 added the paragraph.[1]

Federal law

  1. Tax Reform Act of 1969, Pub. L. 91-172, § 121(b)(5)(A), (6)(A), 83 Stat. 541. Added section 501(c)(18) (§ 121(b)(6)(A)). Official text: govinfo.gov, U.S. Government Publishing Office.