# 501(c)(10) A **501(c)(10) organization** is a tax-exempt entity under **Section 501(c)(10) of the Internal Revenue Code**: Domestic fraternal societies operating under the lodge system that devote net earnings to charitable/fraternal purposes and do not pay member insurance benefits (e.g., the Masons). Stub — included for completeness of the 501(c) enumeration. Low political-money relevance relative to [[501(c)(3)]], [[501(c)(4)]], and [[501(c)(6)]]. ## See Also - [[Tax Code Hub]] — folder reader map