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IRS.gov Website
Publication 557
taxmap/pubs/p557-042.htm#en_us_publink1000294223

General Requirements for Exemption under 501(c)(29) and Annual Filing Requirement(p59)

rule
In general, section 501(c)(29) applies to certain organizations receiving loans or repayable grants under the CO-OP program. An organization will qualify for exemption under section 501(c)(29) only if: