# 501(c)(12) A **501(c)(12) organization** is a tax-exempt entity under **Section 501(c)(12) of the Internal Revenue Code**: Benevolent life insurance associations and member-owned mutual utilities — rural electric and telephone cooperatives, mutual ditch/irrigation companies. 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