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

501(c)(28) Organizations

Definition

The National Railroad Retirement Investment Trust established under section 15(j) of the Railroad Retirement Act of 1974.[1] The Railroad Retirement and Survivors' Improvement Act of 2001 added the paragraph.[1]

Federal law

  1. Railroad Retirement and Survivors' Improvement Act of 2001, Pub. L. 107-90, § 202, 115 Stat. 890. Added section 501(c)(28) (§ 202). Official text: govinfo.gov, U.S. Government Publishing Office.