26 CFR 1.501(d)-1 - Religious and apostolic associations or corporations.

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There are 18 Updates appearing in the Federal Register for 26 CFR 1. View below or at eCFR (GPOAccess)
§ 1.501(d)-1 Religious and apostolic associations or corporations.
(a) Religious or apostolic associations or corporations are described in section 501(d) and are exempt from taxation under section 501(a) if they have a common treasury or community treasury, even though they engage in business for the common benefit of the members, provided each of the members includes (at the time of filing his return) in his gross income his entire pro rata share, whether distributed or not, of the net income of the association or corporation for the taxable year of the association or corporation ending with or during his taxable year. Any amount so included in the gross income of a member shall be treated as a dividend received.
(b) For annual return requirements of organizations described in section 501(d), see section 6033 and paragraph (a)(5) of § 1.6033-1.

Title 26 published on 2014-04-01

The following are only the Rules published in the Federal Register after the published date of Title 26.

For a complete list of all Rules, Proposed Rules, and Notices view the Rulemaking tab.

  • 2014-07-10; vol. 79 # 132 - Thursday, July 10, 2014
    1. 79 FR 39312 - Guidelines for the Streamlined Process of Applying for Recognition of Section 501(c)(3) Status
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      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      26 CFR Part 1

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United States Code
USC: Title 26a
U.S. Code: Title 29 - LABOR
Statutes at Large
Public Laws
Presidential Documents

Reorganization ... 1978 Plan No. 4

Title 26 published on 2014-04-01

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 26 CFR 1 after this date.

  • 2014-07-10; vol. 79 # 132 - Thursday, July 10, 2014
    1. 79 FR 39312 - Guidelines for the Streamlined Process of Applying for Recognition of Section 501(c)(3) Status
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      26 CFR Part 1