Resources - United States Internal Revenue Service (IRS) Tax-exempt Sections

United States Internal Revenue Service (IRS) Tax-exempt Sections
# Section Section Description Activities Sub-class Sub-section Sub-section Description
1 107(b) Publicly Supported Charities None None
2 115(1) Governmental Entity. None None
3 170(c)(1) Government Entities None None
4 501(c)(1) Corporations Organized Under Act of Congress (including Federal Credit Unions) Instrumentalities of the United States None None
5 501(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. None None
6 501(c)(11) Teachers Retirement Fund Associations Teachers association for payment of retirement benefits. None None
7 501(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. None None
8 501(c)(13) Cemetery Companies Burials and incidental activities. None None
9 501(c)(14) State Chartered Credit Unions, Mutual Reserve Funds Loans to members. None None
10 501(c)(15) Mutual Insurance Companies or Associations Providing insurance to members substantially at cost. None None
11 501(c)(17) Supplemental Unemployment Benefit Trusts Provides for payment of supplemental unemployment compensation benefits. None None
12 501(c)(18) Employee Funded Pension Trust (created before June 25, 1959) Payment of benefits under a pension plan funded by employees. None None
13 501(c)(19) Post or Organization of Past or Present Members of the Armed Forces Activities implied by nature of organization. None None
14 501(c)(2) Title Holding Corporation For Exempt Organization Holding title to property of an exempt organization None None
15 501(c)(20) Group Legal Services Plan Organizations n/a. None None
16 501(c)(21) Black Lung Benefit Trusts Funded by coal mine operators to satisfy their liability for disability or death due to black lung diseases. None None
17 501(c)(22) Withdrawal Liability Payment Fund To provide funds to meet the liability of employers withdrawing from a multi-employer pension fund. None None
18 501(c)(23) Veterans Organization (created before 1880) To provide insurance and other benefits to veterans. None None
19 501(c)(24) None None
20 501(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. None None
21 501(c)(26) State-Sponsored Organization Providing Health Coverage for High-Risk Individuals Provides health care coverage to high-risk individuals. None None
22 501(c)(27) State-Sponsored Workers? Compensation Reinsurance Organization Reimburses members for losses under workers? compensation acts. None None
23 501(c)(28) National Railroad Retirement Investment Trust None None
24 501(c)(29) Co-op Health Insurance Carriers None None
25 501(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. Private Non-operating All 501(c)(3) organizations that don't qualify as public charities.
26 501(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. Private Operating All 501(c)(3) organizations that don't qualify as public charities.
27 501(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. Public 509(a)(1) Publicly-supported charities.
28 501(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. Public 509(a)(2) Exempt purpose activity-supported charities.
29 501(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. Public 509(a)(3) Supporting organizations for 509(a)(1) or 509(a)(2) charities.
30 501(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. Public 509(a)(4) Public safety charities.
31 501(c)(4) Civic Leagues, Social Welfare Organizations, and Local Associations of Employees. Promotion of community welfare; charitable, educational or recreational. None None
32 501(c)(5) Labor, Agricultural, and Horticultural Organizations. Educational or instructive, the purpose being to improve conditions of work, and to improve products and efficiency. None None
33 501(c)(6) Business Leagues, Chambers of Commerce, Real Estate Boards, Etc. Improvement of business conditions of one or more lines of business. None None
34 501(c)(7) Social and Recreation Clubs Pleasure, recreation, social activities. None None
35 501(c)(8) Fraternal Beneficiary Societies and Associations Lodge providing for payment of life, sickness, accident, or other benefits to members. None None
36 501(c)(9) Voluntary Employees Beneficiary Associations Providing for payment of life, sickness, accident or other benefits to members. None None
37 501(d) Religious and Apostolic Associations Regular business activities. Communal religious community. None None
38 501(e) Cooperative Hospital Service Organizations Performs cooperative services for hospitals. None None
39 501(f) Cooperative Service Organizations of Operating Educational Organizations Performs collective investment services for educational organizations. None None
40 501(k) Child Care Organization Provides care for children. None None
41 501(n) Charitable Risk Pools Pools certain insurance risks of 501(c)(3). None None
42 501(q) Credit Counseling Organization None None
43 521 Political Organization None None
44 521(a) Farmers Cooperative Associations. Cooperative marketing and purchasing for agricultural producers. None None
45 521(a) Farmer's Cooperative Associations None None
46 601(c)(16) Cooperative Organizations to Finance Crop Operations Financing crop operations in conjunction with activities of a marketing or purchasing association. None None
47 Unknown None None