---
kind: "section"
citation: "26 C.F.R. § 53.4965-2"
title: "26"
number: "53.4965-2"
heading: "Covered tax-exempt entities."
url: "https://uscodex.org/cfr/26/53.4965-2"
---

# §53.4965-2. Covered tax-exempt entities.

- (a) **In general.** Under [section 4965(c)](/cfr/26/4965.md?p=c), the term “tax-exempt entity” refers to entities that are described in sections [501(c)](/cfr/26/501.md?p=c), [501(d)](/cfr/26/501.md?p=d), or [170(c)](/cfr/26/170.md?p=c) (other than the United States), Indian tribal governments (within the meaning of [section 7701(a)(40)](/cfr/26/7701.md?p=a-40)), and tax-qualified pension plans, individual retirement arrangements and similar tax-favored savings arrangements that are described in sections [4979(e)(1)](/cfr/26/4979.md?p=e-1), [(2)](/cfr/26/4979.md?p=e-2) or [(3)](/cfr/26/4979.md?p=e-3), [529](/cfr/26/529.md), [457(b)](/cfr/26/457.md?p=b), or [4973(a)](/cfr/26/4973.md?p=a). The tax-exempt entities referred to in [section 4965(c)](/cfr/26/4965.md?p=c) are divided into two broad categories, non-plan entities and plan entities.
- (b) **Non-plan entities.** Non-plan entities are—
  - (1) Entities described in [section 501(c)](/cfr/26/501.md?p=c);
  - (2) Religious or apostolic associations or corporations described in [section 501(d)](/cfr/26/501.md?p=d);
  - (3) Entities described in [section 170(c)](/cfr/26/170.md?p=c), including states, possessions of the United States, the District of Columbia, political subdivisions of states and political subdivisions of possessions of the United States (but not including the United States); and
  - (4) **Indian tribal governments within the meaning of section 7701(a)(40).**
- (c) **Plan entities.** Plan entities are—
  - (1) Entities described in [section 4979(e)(1)](/cfr/26/4979.md?p=e-1) (qualified plans under [section 401(a)](/cfr/26/401.md?p=a), including qualified cash or deferred arrangements under [section 401(k)](/cfr/26/401.md?p=k) (including a [section 401(k)](/cfr/26/401.md?p=k) plan that allows designated Roth contributions));
  - (2) Entities described in [section 4979(e)(2)](/cfr/26/4979.md?p=e-2) (annuity plans described in [section 403(a)](/cfr/26/403.md?p=a));
  - (3) Entities described in [section 4979(e)(3)](/cfr/26/4979.md?p=e-3) (annuity contracts described in [section 403(b)](/cfr/26/403.md?p=b), including a [section 403(b)](/cfr/26/403.md?p=b) arrangement that allows Roth contributions);
  - (4) Qualified tuition programs described in [section 529](/cfr/26/529.md);
  - (5) Eligible deferred compensation plans under [section 457(b)](/cfr/26/457.md?p=b) that are maintained by a governmental employer as defined in [section 457(e)(1)(A)](/cfr/26/457.md?p=e-1-A);
  - (6) **Arrangements described in section 4973(a) which include—**
    - (i) **Individual retirement plans defined in section 408(a) and (b), including—**
      - (A) Simplified employee pensions (SEPs) under [section 408(k)](/cfr/26/408.md?p=k);
      - (B) Simple individual retirement accounts (SIMPLEs) under [section 408(p)](/cfr/26/408.md?p=p);
      - (C) Deemed individual retirement accounts or annuities (IRAs) qualified under a qualified plan (deemed IRAs) under [section 408(q)](/cfr/26/408.md?p=q); and
      - (D) **Roth IRAs under section 408A.**
    - (ii) Arrangements described in [section 220(d)](/cfr/26/220.md?p=d) (Archer Medical Savings Accounts (MSAs));
    - (iii) Arrangements described in [section 403(b)(7)](/cfr/26/403.md?p=b-7) (custodial accounts treated as annuity contracts);
    - (iv) Arrangements described in [section 530](/cfr/26/530.md) (Coverdell education savings accounts); and
    - (v) **Arrangements described in section 223(d) (health savings accounts (HSAs)).**
- (d) **Effective/applicability dates.** See [§ 53.4965-9](/cfr/26/53.4965-9.md) for the discussion of the relevant effective and applicability dates.

## Notes

### Amendments

[T.D. 9492, 75 FR 38702, July 6, 2010; 75 FR 46844, Aug. 4, 2010]

### Source

Source: T.D. 8084, 51 FR 16303, May 2, 1986, unless otherwise noted.

### Authority

Authority: 26 U.S.C. 7805; 4960, unless otherwise noted. Section 53.6011-1 also issued under 26 U.S.C. 6011; Section 53.6060-1 also issued under 26 U.S.C. 6060(a); Section 53.6081-1 also issued under 26 U.S.C. 6081(a); Section 53.6109-1 also issued under 26 U.S.C. 6109(a); Section 53.6109-2 also issued under 26 U.S.C. 6109(a); Section 53.6695-1 also issued under 26 U.S.C. 6695(b).

### Amendments

[T.D. 9492, 75 FR 38702, July 6, 2010; 75 FR 46844, Aug. 4, 2010]