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previous page Previous Page: Publication 598 - Tax on Unrelated Business Income of Exempt Organizations - Special Rules for Social Clubs, VEBAs, SUBs, and GLSOs
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Special Rules for Veterans' Organizations(p14)


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Special Rules for Veterans' Organizations

Unrelated business taxable income of a veterans' organization that is exempt under section 501(c)(19) does not include the net income from insurance business that is properly set aside. The organization may set aside income from payments received for life, sick, accident, or health insurance for the organization's members or their dependents for the payment of insurance benefits or reasonable costs of insurance administration, or for use exclusively for religious, charitable, scientific, literary, or educational purposes, or the prevention of cruelty to children or animals. For details, see section 512(a)(4) and the regulations under that section.
previous pagePrevious Page: Publication 598 - Tax on Unrelated Business Income of Exempt Organizations - Special Rules for Social Clubs, VEBAs, SUBs, and GLSOs
next pageNext Page: Publication 598 - Tax on Unrelated Business Income of Exempt Organizations - Income From Controlled Organizations
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication