Small Block

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

501(c)(25) Organizations

Definition

Multiple-parent title-holding companies: corporations or trusts with no more than 35 shareholders or beneficiaries and one class of stock or interest, organized exclusively to acquire, hold title to, and collect income from real property and remit that income, less expenses, to qualified pension plans, governmental plans, governmental units, or section 501(c)(3) organizations that own them.[1] The Tax Reform Act of 1986 added the paragraph.[1]

Federal law

  1. Tax Reform Act of 1986, Pub. L. 99-514, § 1603(a), 100 Stat. 2768. Added section 501(c)(25) (§ 1603(a)). Official text: govinfo.gov, U.S. Government Publishing Office.