Small Block

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

501(c)(29) Organizations

Definition

CO-OP health insurance issuers: qualified nonprofit health insurance issuers that received a loan or grant under the Affordable Care Act's CO-OP program, for periods in which they comply with that program's requirements.[1] The Patient Protection and Affordable Care Act added the paragraph.[1]

Federal law

  1. Patient Protection and Affordable Care Act, Pub. L. 111-148, § 1322(h)(1), 124 Stat. 191. Added section 501(c)(29) (§ 1322(h)(1)). Official text: govinfo.gov, U.S. Government Publishing Office.