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(7) Social and recreation clubs9x揁 %��D鍉 >槈@~ >@~ (€z@)-$% (8) Fraternal beneficiary societies95@ %��D鍉 >.@~ >~ (@);$3 (9) Voluntary employees' beneficiary associations9纏@ %��D鍉 > j@~ >@~ (€L@)6$.(10) Domestic fraternal beneficiary societies9G@ %��D鍉 >;@~ >~ (3@)($ (11) Teachers' retirement funds9@ %��D鍉 >~ >~ (@)4$,(12) Benevolent life insurance associations9€V@ %��D鍉 >@P@~ >~ (9@) $(13) Cemetery companies9`c@ %��D鍉 >@a@~ >~ (1@)+$#(14) State-chartered credit unions9(@ %��D鍉 >$@~ >~ (@)($ (15) Mutual insurance companies9@Q@ %��D鍉 ?@~ >~ (€O@)5$-(16) Corporations to finance crop operations9�? %��D鍉 >�?~ >~ ()6$.(17) Supplemental unemployment benefit trusts9@ %��D鍉 >@~ >~ (�?),$$(18) Employee-funded pension trusts9 %��D鍉 >~ >~ ())$!(19) War veterans' organizations9@d@ %��D鍉 >燻@~ >~ (=@)$(21) Black Lung trusts9 %��D鍉 @~ >~ ())$!(22) Multiemployer pension plans9 %��D鍉 >~ >~ ():$2(23) Veteran's associations founded prior to 18809 %��D鍉 >~ >~ () ,��!,��",��#,��$,��%,��&,2�',��(,��),��*,2�+,€�,,(�-,��.,�@/,��0,i@1,L@2,��3,��4,��5,b@6,��7,�@8,�@9,�@M $E(24) Trusts described in Section 4049 of Employee Retirement Income  9 > > ( )/!$' Security Act of 1974 (ERISA)!9 %!�!�D鍉 !>~ !>~ !(!)?"$7(25) Holding companies for pensions and other entities"9€T@ %"�"�D鍉 ">繱@~ ">~ "(@")F#$>(26) State-sponsored high-risk health insurance organizations#9@ %#�#�D鍉 #>@~ #>~ #(�?#)M$%E(27) State-sponsored workers' compensation reinsurance organizations$:@ %$�$�D鍉 $A�?~ $A~ $3�?$)%;%B%B%+%*=&,5Section 501 (d) Religious and apostolic associations&;@ %&�&�D鍉 &B@~ &B~ &+&*-',%Section 521 Farmers' cooperatives [5]';:@ %'�'�D鍉 'B"@~ 'B�?~ '+0@'*?(47Section 529 Qualified State-sponsored tuition programs (<� %(�(�D鍉 (C~ (C~ (5(*);)B)B)+)*'*4Nonexempt charitable trusts [6]*<�€U@ %*�*�D鍉 *C~ *C~ *5€U@**+)+)+)+)�,!�[1] Includes applications withdrawn by the organization; applications which failed to provide the required information; incomplete applications; IRS refusals to ,!,!,!�-!yrule on applications; applications forwarded to other than the IRS National Office; IRS correction disposals; and others.-!-!-!�.!�[2] Not all Internal Revenue Code Section 501(c)(3) organizations are required to apply for recognition of tax-exemption, including churches, integrated auxiliaries, .!.!.!G/!?subordinate units, and conventions or associations of churches./!/!/!*0!"[3]� Includes private foundations.0!0!0!�1!�[4]� Includes a small number of applications for determination from Section 501(e) cooperative hospital service organizations; Section 501(f) cooperative service 1!1!1!�2!�organizations of operating educational organizations; Section 501(k) child care organizations; and Section 501(n) charitable risk pools. These organizations 2!2!2!�3!�file the same determination application as Section 501(c)(3) and are indistinguishable from those organizations until they are processed to the Exempt 3!3!3!@4!8Organization Business Master ob体育. (See also Table 22.)4!4!4!�5!�[5] Because of its specialized expertise, Exempt Organizations processes applications for exemption from Section 521 farmers� cooperatives, even though 5!5!5!n6!fthese entities are customers of the Large and Mid-Size Business Operating Division. See Tables 10-13.6!6!6!�7!y[6]� These organizations are taxable entities for which the IRS Exempt Organizations function has program responsibility.7!7!7!€8!xSOURCE: IRS Data Book, FY 2004, Publication 55b. Also, Tax Exempt and Government Entities, Exempt Organizations SE:T:EO8!8!8!9!9!9!9!= ��X/ "> ��" �������������������������������