Derived from “IRS Publication 557: Tax-Exempt Status for Your Organization (1997)”
Note: This table may not include every type of organization that qualifies for some form of federal tax-exemption. It should not be considered legal advice or otherwise used to determine matters of law, and is provided for educational purposes only.
| Section of 1986 Tax Code | Description of organization | General nature of activities | Application Form | Annual return required to be filed | Contributions allowable |
|---|---|---|---|---|---|
| 501(c)(1) | Corporations Organized Under Act of Congress (including Federal Credit Unions) | Instrumentalities of the United States | No Form | None | Yes, if made for exclusively public purposes |
| 501(c)(2) | Title Holding Corporation For Exempt Organization | Holding title to property of an exempt organization | 1024 | 9901 or 990EZ8 | No2 |
| 501(c)(3) | Religious, Educational, Charitable, Scientific, Literary, Testing for Public Safety, to Foster National or International Amateur Sports Competition, or Prevention of Cruelty to Children or Animals Organizations | Activities of nature implied by description of class of organization | 1023 | 9901, 990EZ8, or 990-PF | Yes, generally |
| All 501(c)(3) organizations are further categorized as one of five types under IRC 509(a): | |||||
| Sub-class | Section | Description | |||
| Private foundations | All 501(c)(3) organizations that don’t qualify as public charities. Some private foundations are additionally subclassified as private operating foundations or private non-operating foundations, which receive some of the advantages of public charities. | ||||
| Public charities | 509(a)(1) | Publicly-supported charities. | |||
| 509(a)(2) | Exempt purpose activity-supported charities. | ||||
| 509(a)(3) | Supporting organizations for 509(a)(1) or 509(a)(2) charities. | ||||
| 509(a)(4) | Public safety charities. | ||||
| 501(c)(4) | Civic Leagues, Social Welfare Organizations, and Local Associations of Employees | Promotion of community welfare; charitable, educational or recreational | 1024 | 9901 or 990EZ8 | No, generally 2,3 |
| 501(c)(5) | Labor, Agricultural, and Horticultural Organizations | Educational or instructive, the purpose being to improve conditions of work, and to improve products and efficiency | 1024 | 9901 or 990EZ8 | No2 |
| 501(c)(6) | Business Leagues, Chambers of Commerce, Real Estate Boards, Etc. | Improvement of business conditions of one or more lines of business | 1024 | 9901 or 990EZ8 | No2 |
| 501(c)(7) | Social and Recreation Clubs | Pleasure, recreation, social activities | 1024 | 9901 or 990EZ8 | No2 |
| 501(c)(8) | Fraternal Beneficiary Societies and Associations | Lodge providing for payment of life, sickness, accident, or other benefits to members | 1024 | 9901 or 990EZ8 | Yes, if for certain Sec. 501(c)(3) purposes |
| 501(c)(9) | Voluntary Employees’ Beneficiary Associations | Providing for payment of life, sickness, accident or other benefits to members | 1024 | 9901 or 990EZ8 | No2 |
| 501(c)(10) | Domestic Fraternal Societies and Associations | Lodge devoting its net earnings to charitable, fraternal, and other specified purposes. No life, sickness, or accident benefits to members | 1024 | 9901 or 990EZ8 | Yes, if for certain Sec. 501(c)(3) purposes |
| 501(c)(11) | Teachers’ Retirement Fund Associations | Teachers’ association for payment of retirement benefits | No Form6 | 9901 or 990EZ8 | No2 |
| 501(c)(12) | Benevolent Life Insurance Associations, Mutual Ditch or Irrigation Companies, Mutual or Cooperative Telephone Companies, Etc. | Activities of a mutually beneficial nature similar to those implied by the description of class of organization | 1024 | 9901 or 990EZ8 | No2 |
| 501(c)(13) | Cemetery Companies | Burials and incidental activities | 1024 | 9901 or 990EZ8 | Yes, generally |
| 501(c)(14) | State Chartered Credit Unions, Mutual Reserve Funds | Loans to members | No Form6 | 9901 or 990EZ8 | No2 |
| 501(c)(15) | Mutual Insurance Companies or Associations | Providing insurance to members substantially at cost | 1024 | 9901 or 990EZ8 | No2 |
| 501(c)(16) | Cooperative Organizations to Finance Crop Operations | Financing crop operations in conjunction with activities of a marketing or purchasing association | No Form6 | 9901 or 990EZ8 | No2 |
| 501(c)(17) | Supplemental Unemployment Benefit Trusts | Provides for payment of supplemental unemployment compensation benefits | 1024 | 9901 or 990EZ8 | No2 |
| 501(c)(18) | Employee Funded Pension Trust (created before June 25, 1959) | Payment of benefits under a pension plan funded by employees | No Form6 | 9901 or 990EZ8 | No2 |
| 501(c)(19) | Post or Organization of Past or Present Members of the Armed Forces | Activities implied by nature of organization | 1024 | 9901 or 990EZ8 | No, generally7 |
| 501(c)(20) | Group Legal Services Plan Organizations | n/a | n/a | n/a | n/a |
| 501(c)(21) | Black Lung Benefit Trusts | Funded by coal mine operators to satisfy their liability for disability or death due to black lung diseases | No Form6 | 990-BL | No4 |
| 501(c)(22) | Withdrawal Liability Payment Fund | To provide funds to meet the liability of employers withdrawing from a multi-employer pension fund | No Form6 | 990 or 990EZ8 | No5 |
| 501(c)(23) | Veterans Organization (created before 1880) | To provide insurance and other benefits to veterans | No Form6 | 990 or 990EZ8 | No, generally7 |
| 501(c)(25) | Title Holding Corporations or Trusts with Multiple Parents | Holding title and paying over income from property to 35 or fewer parents or beneficiaries | 1024 | 990 or 990EZ | No |
| 501(c)(26) | State-Sponsored Organization Providing Health Coverage for High-Risk Individuals | Provides health care coverage to high-risk individuals |
No Form6 | 9901 or 990EZ8 | No |
| 501(c)(27) | State-Sponsored Workers’ Compensation Reinsurance Organization | Reimburses members for losses under workers’ compensation acts | No Form6 | 9901 or 990EZ8 | No |
| 501(d) | Religious and Apostolic Associations | Regular business activities. Communal religious community | No Form | 10659 | No2 |
| 501(e) | Cooperative Hospital Service Organizations | Performs cooperative services for hospitals | 1023 | 9901 or 990EZ8 | Yes |
| 501(f) | Cooperative Service Organizations of Operating Educational Organizations | Performs collective investment services for educational organizations | 1023 | 9901 or 990EZ8 | Yes |
| 501(k) | Child Care Organization | Provides care for children | 1023 | 990 or 990EZ8 | Yes |
| 501(n) | Charitable Risk Pools | Pools certain insurance risks of 501(c)(3) | 1023 | 9901 or 990EZ8 | Yes |
| 521(a) | Farmers’ Cooperative Associations | Cooperative marketing and purchasing for agricultural producers | 1028 | 990-C | No |
1 For exceptions to the filing requirement, see Chapter 2 and the Form instructions.
2 An organization exempt under a Subsection of Code section 501 other than (c)(3), may establish a charitable fund, contributions to which are deductible. Such a fund must itself meet the requirements of section 501(c)(3) and the related notice requirements of section 508(a).
3 Contributions to volunteer fire companies and similar organizations are deductible, but only if made for exclusively public purposes.
4 Deductible as a business expense to the extent allowed by Code section 192.
5 Deductible as a business expense to the extent allowed by Code section 194A.
6 Application is by letter to the address shown on Form 8718. A copy of the organizing document should be attached and the letter should be signed by an officer.
7 Contributions to these organizations are deductible only if 90% or more of the organization’s members are war veterans.
8 For limits on the use of Form 990EZ, see Chapter 2 and the general instructions for Form 990EZ (or Form 990).
9 Although the organization files a partnership return, all distributions are deemed dividends. The members are not entitled to ˜˜pass-through” treatment of the organization’s income or expenses.