501(c)(27): Worker’s compensationSection 501(c)(27) delivers the exemption for state-sponsored worker’s compensation reinsurance organizations. These organizations are formed to reimburse members for losses arising beneath worker’s compensation acts. Membership in these organizations frequently consists of all persons who situation insurance coverage covering workers compensation lawsuits, at the same time as governmental entities who self-insure against such losses.
 

501(c)(28): Railroad retirementSection 501(c)(28) delivers the exemption for the National Railroad Retirement and Investment Trust as established by the Railroad Retirement Act of 1974.