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tax-exempt entity

Defined in 2 places of the United States Code.

For purposes of this section, the term "tax-exempt entity" means an entity which is—

Source

  • 2006–201526 U.S.C. § 4965Internal Revenue Code · Excise tax on certain tax-exempt entities entering into prohibited tax shelter transactions · for purposes of this section

For purposes of this section, the term “tax-exempt entity” means an entity which is—

(1) described in section 501(c) or 501(d),

(2) described in section 170(c) (other than the United States),

(3) an Indian tribal government (within the meaning of section 7701(a)(40)),

(4) described in paragraph (1), (2), or (3) of section 4979(e),

(5) a program described in section 529,

(6) an eligible deferred compensation plan described in section 457(b) which is maintained by an employer described in section 457(e)(1)(A),

(7) an arrangement described in section 4973(a), or

(8) a program described in section 529A.

Source

  • 2014–present26 U.S.C. § 4965Internal Revenue Code · Excise tax on certain tax-exempt entities entering into prohibited tax shelter transactions · for purposes of this section

For purposes of this section, the term “tax-exempt entity” means an entity which is—

(1) described in section 501(c) or 501(d),

(2) described in section 170(c) (other than the United States),

(3) an Indian tribal government (within the meaning of section 7701(a)(40)),

(4) described in paragraph (1), (2), or (3) of section 4979(e),

(5) a program described in section 529,

(6) an eligible deferred compensation plan described in section 457(b) which is maintained by an employer described in section 457(e)(1)(A), or

(7) an arrangement described in section 4973(a).

Source

  • 201326 U.S.C. § 4965Internal Revenue Code · Excise tax on certain tax-exempt entities entering into prohibited tax shelter transactions · for purposes of this section

For purposes of this subsection, the term “tax-exempt entity” means—

(i) the United States, any State or political subdivision thereof, any possession of the United States, or any agency or instrumentality of any of the foregoing,

(ii) an organization (other than a cooperative described in section 521) which is exempt from tax imposed by this chapter, and

(iii) any foreign person or entity.

Source

For purposes of this subsection, the term “tax-exempt entity” means—

(i) the United States, any State or political subdivision thereof, any possession of the United States, or any agency or instrumentality of any of the foregoing,

(ii) an organization (other than a cooperative described in section 521) which is exempt from tax imposed by this chapter,

(iii) any foreign person or entity, and

(iv) any Indian tribal government described in section 7701(a)(40).

Source

For purposes of this subsection, the term "tax-exempt entity" means—

(i) the United States, any State or political subdivision thereof, any possession of the United States, or any agency or instrumentality of any of the foregoing,

(ii) an organization (other than a cooperative described in section 521) which is exempt from tax imposed by this chapter,

(iii) any foreign person or entity, and

(iv) any Indian tribal government described in section 7701(a)(40).

For purposes of applying this subsection, any Indian tribal government referred to in clause (iv) shall be treated in the same manner as a State.

Source