26 CFR 31.3306(c)(10)-3 - Services before 1962 in employ of certain employees' beneficiary associations.

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§ 31.3306(c)(10)-3 Services before 1962 in employ of certain employees' beneficiary associations.
(a) Voluntary employees' beneficiary associations. Services performed by an employee in the employ of a voluntary employees' beneficiary association providing for the payment of life, sick, accident, or other benefits to the members of such association or their dependents are excepted from employment if—
(1) No part of its net earnings inures (other than through such payments) to the benefit of any private shareholder or individual,
(2) 85 percent or more of the income consists of amounts collected from members for the sole purpose of making such payments and meeting expenses, and
(3) The services are performed before 1962, or remuneration for the services is paid before 1962.
(b) Federal employees' beneficiary associations. Services performed by an employee in the employ of a voluntary employees' beneficiary association providing for the payment of life, sick, accident, or other benefits to the members of such association or their dependents or their designated beneficiaries are excepted from employment if—
(1) Admission to membership in the association is limited to individuals who are officers or employees of the United States Government,
(2) No part of the net earnings of the association inures (other than through such payments) to the benefit of any private shareholder or individual, and
(3) The services are performed before 1962, or remuneration for the services is paid before 1962.
(c) Application of tests. For purposes of this section, the type of services performed by the employee, the amount of remuneration for the services, and the place where the services are performed are immaterial; the test is the character of the organization in whose employ the services are performed.
[T.D. 6658, 28 FR 6640, June 27, 1963]

Title 26 published on 2013-04-01

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.

  • 2014-03-31; vol. 79 # 61 - Monday, March 31, 2014
    1. 79 FR 17860 - Designation of Payor To Perform Acts Required of an Employer
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      Final regulations.
      Effective date: These final regulations are effective on March 31, 2014. Applicability date: For dates of applicability, see § 31.3504-2(f) of these regulations.
      26 CFR Part 31

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United States Code
Statutes at Large

Title 26 published on 2013-04-01

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 26 CFR 31 after this date.

  • 2014-03-31; vol. 79 # 61 - Monday, March 31, 2014
    1. 79 FR 17860 - Designation of Payor To Perform Acts Required of an Employer
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      Final regulations.
      Effective date: These final regulations are effective on March 31, 2014. Applicability date: For dates of applicability, see § 31.3504-2(f) of these regulations.
      26 CFR Part 31