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 NPDF Federal Tax Exemption of Prepaid Health Care Plans After IRC 501(m), 1992 EO CPE Text, Topic LPDF 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
