Contents
0418 Publ 3386 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
Introduction 3
Background 4
Chapter 1 IRC 501(c)(19) 5
Exemption Requirements 5
Membership Requirements 5
Auxiliaries 6
Trust or Foundation Issues 7
Exempt Activities 8
Chapter 2 IRC 501(c)(4) Social Welfare Organizations 11
Exempt Status 11
Exempt Activities 12
Chapter 3 IRC 501(c)(7) Social Clubs 15
Exempt Status 15
Exempt Activities 17
Chapter 4 IRC 501(c)(8) and 501(c)(10) Fraternal Organizations 18
Exempt Status 18
Exempt Activities 19
Chapter 5 Title Holding Corporations 22
Chapter 6 Group Rulings 24
Chapter 7 Unrelated Business Income Tax (UBIT) 25
General UBIT Questions 26
IRC 501(c)(19) 28
IRC 501(c)(19) & Fraternal Organization UBI Reporting Requirements 29
IRC 501(c)(4) 31
IRC 501(c)(7) 31
IRC 501(c)(8) and (10) 32
Chapter 8 Contributions To Veterans’ Organizations 34
Chapter 9 Recordkeeping 36
General Recordkeeping Questions 36
IRC 501(c)(19) 36
IRC 501(c)(4) 38
IRC 501(c)(7) 38
IRC 501(c)(8) and (10) 39
Chapter 10 Filing Requirements 40
Definitions 43
Related Publications 45
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