# Application for Recognition as a 501(c)(29) Organization
> **IRS** · Final regulations and removal of temporary regulations. · Published 2015-01-29 · Effective 2015-01-29 · 80 FR 4791
## Document
- **Document number:** 2015-01677
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 80 FR 4791
- **CFR reference:** 26 CFR 1
- **Publication date:** 2015-01-29
- **Effective date:** 2015-01-29
- **Treasury docket:** TD 9709
## Abstract

This document contains final regulations authorizing the IRS to prescribe the procedures by which certain entities may apply to the IRS for recognition of exemption from Federal income tax. These regulations affect qualified nonprofit health insurance issuers participating in the Consumer Operated and Oriented Plan program established by the Centers for Medicare and Medicaid Services that seek exemption from federal income tax under the Internal Revenue Code.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2015/01/29/2015-01677/application-for-recognition-as-a-501c29-organization)
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