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Introduction

SECTION 4. CONDITIONS FOR TAX

Internal Revenue Bulletin 2011-13 · 2026-10-03 edition · updated 2026-10-04 · United States

EXEMPTION

An organization is described in § 501(c)(29) of the Code only if :

  1. The organization is a Qualified Issuer that has received a loan or grant under the CO-OP program and is in compliance with all requirements of § 1322 and any loan or grant agreement with HHS.

  2. The organization has given notice to the Secretary of the Treasury in the manner prescribed by regulations that it is applying for recognition of its exempt status as an organization described in § 501(c)(29);

March 28, 2011 588 2011–13 I.R.B.

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▸Contents — Internal Revenue Bulletin 2011-13
Internal Revenue Bulletin 2011-13

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