Illinois Compiled Statutes
40 ILCS 5/7-108 (2026)
"Participating Instrumentality"
✓ current as of May 2026
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(40 ILCS 5/7-108)
(from Ch. 108 1/2, par. 7-108)
Sec. 7-108. "Participating Instrumentality". (a) A political entity created
under the laws of the State of Illinois, without general continuous power
to levy taxes, and which is legally separate and distinct from the State of
Illinois and any municipality and whose employees by reason of their
relation to such political entity are not employees of the State of
Illinois or a municipality; for the purposes of providing annuities and benefits to its employees, the Police Officers' Pension Investment Fund, as created under Article 22B of this Code; and for the purposes of providing annuities and benefits to its employees, the Firefighters' Pension Investment Fund, as created under Article 22C of this Code.
(b) A not-for-profit organization, which is incorporated under the laws
of the State of Illinois, or an association, membership in which is limited
to municipalities or limited to townships and authorized by statute.
(Source: P.A. 102-637, eff. 8-27-21.)
Notes of Decisions
Cited in 2
cases (1 in the last 5 years), 2020–2021 · leading case: Chappell v. Bd. of Trs. of Illinois Mun. Ret. Fund, 2020 IL App (1st) 192255 (Ill. App. Ct. 2020).
Chappell v. Bd. of Trs. of Illinois Mun. Ret. Fund, 2020 IL App (1st) 192255 (Ill. App. Ct. 2020). “See 40 ILCS 5/7-108(b), 7-132(B)(a)(1)-(2) (West 2016) (allowing not-for-profit entities to become participating instrumentalities in the IMRF under certain circumstances).”
Chappell v. Bd. of Trs. of Illinois Mun. Ret. Fund, 2020 IL App (1st) 192255 (Ill. App. Ct. 2021). “See 40 ILCS 5/7-108(b), 7-132(B)(a)(1)-(2) (West 2016) (allowing not-for-profit entities to become participating instrumentalities in the IMRF under certain circumstances).”
— 40 ILCS 5/7-108(b) — 2 cases
Chappell v. Bd. of Trs. of Illinois Mun. Ret. Fund, 2020 IL App (1st) 192255 (Ill. App. Ct. 2020). “See 40 ILCS 5/7-108(b), 7-132(B)(a)(1)-(2) (West 2016) (allowing not-for-profit entities to become participating instrumentalities in the IMRF under certain circumstances).”
Chappell v. Bd. of Trs. of Illinois Mun. Ret. Fund, 2020 IL App (1st) 192255 (Ill. App. Ct. 2021). “See 40 ILCS 5/7-108(b), 7-132(B)(a)(1)-(2) (West 2016) (allowing not-for-profit entities to become participating instrumentalities in the IMRF under certain circumstances).”
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