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taxmap/pubs/p557-034.htm#en_us_publink1000200399

501(c)(20) - Group Legal Services Plan Organizations(p55)


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501(c)(20) - Group Legal Services Plan Organizations

An organization or trust created in the U.S. for the exclusive function of forming a part of a qualified group legal services plan or plans cannot be exempt under section 501(c)(20) after June 30, 1992. However, an organization that has already received a determination or ruling letter from the IRS recognizing its exemption under section 501(c)(2) may, if it otherwise qualifies, request a ruling or determination modifying its exemption from section 501(c)(2) to section 501(c)(9) effective July 1, 1992.