| 107(b) |
Publicly Supported Charities |
|
None |
None |
|
| 115(1) |
Governmental Entity. |
|
None |
None |
|
| 170(c)(1) |
Government Entities |
|
None |
None |
|
| 501(c)(1) |
Corporations Organized Under Act of Congress (including Federal Credit Unions) |
Instrumentalities of the United States |
None |
None |
|
| 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 |
|
| 501(c)(11) |
Teachers Retirement Fund
Associations |
Teachers association for payment of retirement benefits. |
None |
None |
|
| 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 |
|
| 501(c)(13) |
Cemetery Companies |
Burials and incidental activities. |
None |
None |
|
| 501(c)(14) |
State Chartered Credit Unions, Mutual Reserve Funds |
Loans to members. |
None |
None |
|
| 501(c)(15) |
Mutual Insurance Companies or Associations |
Providing insurance to members substantially at cost. |
None |
None |
|
| 501(c)(17) |
Supplemental Unemployment Benefit Trusts |
Provides for payment of supplemental unemployment compensation benefits. |
None |
None |
|
| 501(c)(18) |
Employee Funded Pension Trust (created before June 25, 1959) |
Payment of benefits under a pension plan funded by employees. |
None |
None |
|
| 501(c)(19) |
Post or Organization of Past or Present Members of the Armed Forces |
Activities implied by nature of organization. |
None |
None |
|
| 501(c)(2) |
Title Holding Corporation For Exempt Organization |
Holding title to property of an exempt organization |
None |
None |
|
| 501(c)(20) |
Group Legal Services Plan Organizations |
n/a. |
None |
None |
|
| 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 |
|
| 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 |
|
| 501(c)(23) |
Veterans Organization (created before 1880) |
To provide insurance and other benefits to veterans. |
None |
None |
|
| 501(c)(24) |
|
|
None |
None |
|
| 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 |
|
| 501(c)(26) |
State-Sponsored Organization Providing Health Coverage for High-Risk Individuals |
Provides health care coverage to high-risk
individuals. |
None |
None |
|
| 501(c)(27) |
State-Sponsored Workers? Compensation Reinsurance Organization |
Reimburses members for losses under workers? compensation acts. |
None |
None |
|
| 501(c)(28) |
National Railroad Retirement Investment Trust |
|
None |
None |
|
| 501(c)(29) |
Co-op Health Insurance Carriers |
|
None |
None |
|
| 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. |
| 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. |
| 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. |
| 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. |
| 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. |
| 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. |
| 501(c)(4) |
Civic Leagues, Social Welfare Organizations, and Local Associations of Employees. |
Promotion of community welfare; charitable, educational or recreational. |
None |
None |
|
| 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 |
|
| 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 |
|
| 501(c)(7) |
Social and Recreation Clubs |
Pleasure, recreation, social activities. |
None |
None |
|
| 501(c)(8) |
Fraternal Beneficiary Societies and Associations |
Lodge providing for payment of life, sickness, accident, or other benefits to members. |
None |
None |
|
| 501(c)(9) |
Voluntary Employees Beneficiary
Associations |
Providing for payment of life, sickness, accident or other benefits to members. |
None |
None |
|
| 501(d) |
Religious and Apostolic Associations |
Regular business activities. Communal religious community. |
None |
None |
|
| 501(e) |
Cooperative Hospital Service Organizations |
Performs cooperative services for hospitals. |
None |
None |
|
| 501(f) |
Cooperative Service Organizations of Operating Educational Organizations |
Performs collective investment services for educational organizations. |
None |
None |
|
| 501(k) |
Child Care Organization |
Provides care for children. |
None |
None |
|
| 501(n) |
Charitable Risk Pools |
Pools certain insurance risks of 501(c)(3). |
None |
None |
|
| 501(q) |
Credit Counseling Organization |
|
None |
None |
|
| 521 |
Political Organization |
|
None |
None |
|
| 521(a) |
Farmers Cooperative Associations. |
Cooperative marketing and purchasing for agricultural producers. |
None |
None |
|
| 521(a) |
Farmer's Cooperative Associations |
|
None |
None |
|
| 601(c)(16) |
Cooperative Organizations to Finance Crop Operations |
Financing crop operations in conjunction with activities of a marketing or purchasing association. |
None |
None |
|
| Unknown |
|
|
None |
None |
|
