Statements (18)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
tax-exempt organization
fraternal beneficiary society |
| gptkbp:definedIn |
gptkb:Internal_Revenue_Code_Section_501(c)(10)
|
| gptkbp:example |
gptkb:Freemasons
gptkb:Odd_Fellows gptkb:Elks |
| gptkbp:filingMethod |
must file Form 990 with the IRS
|
| https://www.w3.org/2000/01/rdf-schema#label |
501(c)(10) organizations
|
| gptkbp:membership |
members must share a common bond
|
| gptkbp:prohibits |
cannot provide insurance to the public
no part of net earnings inures to the benefit of any private shareholder or individual |
| gptkbp:purpose |
provide for the payment of life, sickness, accident, or other benefits to members or their dependents
|
| gptkbp:regulates |
gptkb:Internal_Revenue_Service
|
| gptkbp:requires |
operated under the lodge system
operated for the exclusive benefit of members and their beneficiaries |
| gptkbp:taxStatus |
federal income tax-exempt
|
| gptkbp:bfsParent |
gptkb:IRS_Form_1024
|
| gptkbp:bfsLayer |
6
|