International Ship Masters Association falls under the Fraternal Beneficiary Societies category: Organizations that provide services for the mutual aid and benefit of their members; that ordinarily have a lodge system whereby activities are carried out under a form of organization that comprises local branches, chartered by a parent organization and largely self-governing, and that make provision for the payment of death benefits, and for benefits in case of accident, sickness, or old age. This code is used exclusively for organizations exempt from federal taxes under 501(c)(8) of the Internal Revenue Code.
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