501(c)(20)
From Ballotpedia
501(c)(20) is an Internal Revenue Service (IRS) tax exemption status that applies to "qualified group legal services plans." This status was eliminated after June 30, 1992.[1]
Prior to 1992, 501(c)(20) organizations provided individual legal services benefits to members. Following the 1992 ruling, 501(c)(20) organizations have been able to request a status change to 501(c)(9) voluntary employee benefits associations.[2]
Examples
- Civil Service Technical Guild Local 375 Professional Employee Legal Services Trust (New York, N.Y.)
- American Federation of State, County and Municipal Employees (AFSCME) Local No 54 Legal Services Fund (Abington, Pa.)
- United Union of Roofers Local 8 (Long Island, N.Y.)[3]
See also
External links
Footnotes
- ↑ Internal Revenue Manual, "Chapter 25. Exempt organizations determinations manual, Section 20. Qualified group legal services plans," accessed September 23, 2015
- ↑ IRS.gov, "Publication 557," accessed September 23, 2015
- ↑ National Center for Charitable Statistics, "Organizations by IRS subsection 501(c)(20)," accessed September 22, 2015
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