501(c)(20): Group legal service plans

501(c)(20): Group legal service plans
Section 501(c)(20) allows an exemption to an organization or trust that forms
part of a qualified group legal services plan. Basically, a group legal services
plan is sponsored by an employer for the exclusive benefit of its employees,
spouses, or their dependents, and it provides certain prepaid personal legal
services.
501(c)(21): Black lung benefit trusts
Section 501(c)(21) provides the exemption for black lung benefit trusts, which
are self-insurance programs for coal mine operators. These programs provide
adequate worker’s compensation coverage for liability that may be incurred
as a result of disability or death due to black lung diseases (those diseases
caused by the inhalation of coal dust).