26 CFR Pt. 1 (Pt. 1.501 to 1.640) continues coverage of income taxes. This volume includes exemption from taxation, including corporations, religious and charitable organizations, civic organizations, and more. This volume also covers community health needs assessments, co-operative health insurance issuers, including co-operative hospital service, financial assistance policy and emergency medical care policy, banking institutions, holding companies, and more. Code of Federal Regulations Title 26, Volume 9, April 1, 2015 Containing parts Part 1, §§ 1.501 to 1.640 Part 1; INCOME TAXES (CONTINUED)