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Retirement Benefit Programs

An organiza­tion established by its members that has as its primary activity providing supplemental retire­ment benefits to its members or death benefits to their beneficiaries does not qualify as an ex­empt social welfare organization.  It may qualify under another paragraph of section 501(c) de­pending on all the facts.

However, a nonprofit association that is es­tablished, maintained, and funded by a local government to provide the only retirement bene­fits to a class of employees may qualify as a social welfare organization under section 501(c)(4).


Return to Life Cycle of a Social Welfare Organization

Page Last Reviewed or Updated: 06-May-2013