501(c)(11)
From Ballotpedia
501(c)(11) is an Internal Revenue Service (IRS) tax exemption status that applies to teachers' retirement fund associations.
501(c)(11) associations must be locally organized and funded through taxes, member contributions and investment revenue. The majority of members must be teachers, but the association may also include non-instructional school employees.[1]
Examples
- Boston Public School Teachers Retirement Fund (Boston, Mass.)
- St. Paul Teachers Retirement Fund Association (St. Paul, Minn.)
- Wood County Teacher Retirement Association (Parkersburg, W.Va.)
- Teachers Annuity and Aid Association of Hamilton County Ohio (Cincinnati, Ohio)
- Duluth Teachers Retirement Fund Association (Duluth, Minn.)[2]
See also
External links
Footnotes
- ↑ Internal Revenue Manual, "Chapter 76. exempt organizations examination guidelines, Section 19. teachers' retirement fund associations - IRC 501(c)(11)," accessed September 21, 2015
- ↑ National Center for Charitable Statistics, "Organizations by 501(c) subsection 501(c)(11)," accessed September 21, 2015
|