An organization described in Code section 501(c)(3) or 501(c)(4) may be exempt from tax only if no substantial part of its activities consist of providing commercial-type insurance. Additional resources Insurance: The Rule of '86, 1997 EO CPE Text, Topic N PDF Federal Tax Exemption of Prepaid Health Care Plans After IRC 501(m), 1992 EO CPE Text, Topic L PDF Return to Life Cycle of a Public Charity Return to Life Cycle of a Private Foundation Return to Life Cycle of a Social Welfare Organization
