501(c)(26)

501(c)(26) is an Internal Revenue Service (IRS) tax exemption status that applies to "state-sponsored high-risk health coverage organizations" that provide health coverage to high-risk individuals. Participating individuals have pre-existing health conditions that have either prevented them from obtaining health coverage through an insurance provider or only allowed them to obtain health coverage at a high cost. State-sponsored 501(c)(26) organizations are able to provide these individuals with a health coverage alternative.

Examples

• Indiana Comprehensive Health Insurance Association (Noblesville, Ind.)
• Louisiana Health Insurance Association (Baton Rouge, La.)
• Oklahoma Health Insurance High Risk Pool (Midwest City, Okla.)
• Comprehensive Health Insurance Risk Pool Association (Jackson, Miss.)
• North Carolina Health Insurance Risk Pool (Raleigh, N.C.)

See also

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

External links

• Section 501 of the IRS code