501(c)(24)

501(c)(24) was an Internal Revenue Service (IRS) tax exemption status that applied to single-employer benefit trusts described in Section 4049 of the Employee Retirement Income Security Act (ERISA) of 1974. This provision was repealed by the Pension Protection Act of 2006.

See also

• 501(c)
• Internal Revenue Service
• Nonprofit organization

External links

• Section 501 of the IRS code