| §501(c)(1) |
Corporations Organized Under Act of Congress
(including Federal Credit Unions) |
| §501(c)(2) |
Title Holding Corporation For Exempt Organization |
| §501(c)(3) |
Charitable Organizations, including:
- Foundations
- Religious
Organizations
- Charitable
Organizations
- Educational
Organizations
- Arts Organizations
- Scientific and
Research Organizations
- Literary
Organizations
- Public Safety
Testing Organizations
- Amateur Sports
Organizations
- Societies for the
Prevention of Cruelty to Children or Animals
- Low Income Housing
Providers
|
| §501(c)(4) |
Civic leagues, Community Organizations, Other
Social Welfare Organizations. and Local Associations of Employees |
| §501(c)(5) |
Labor and Agricultural Organizations |
| §501(c)(6) |
Trade Associations, Chambers of Commerce, Real
Estate Boards, and Other Business Leagues |
| §501(c)(7) |
Hobby, Social, Recreational, and Country Clubs |
| §501(c)(8) |
Fraternal Beneficiary Societies, Orders, and
Associations |
| §501(c)(9) |
Voluntary Employees' Beneficiary Associations |
| §501(c)(10) |
Domestic Fraternal Societies, Orders and
Associations |
| §501(c)(11) |
Teachers' Retirement Fund Associations |
| §501(c)(12) |
Benevolent Life Insurance Associations, Mutual
Ditch or Irrigation Companies, Mutual or Cooperative Telephone
Companies, Etc. |
| §501(c)(13) |
Cemetery Companies |
| §501(c)(14) |
State Chartered Credit Unions, Mutual Reserve
Funds |
| §501(c)(15) |
Mutual Insurance Companies or Associations |
| §501(c)(16) |
Cooperative Organizations to Finance Crop
Operations |
| §501(c)(17) |
Supplemental Unemployment Benefit Trusts |
| §501(c)(18) |
Employee Funded Pension Trust (created before
June 25, 1959) |
| §501(c)(19) |
Veterans' Organizations |
| §501(c)(20) |
Group Legal Service Plans |
| §501(c)(21) |
Black Lung Benefit Trusts |
| §501(c)(22) |
Withdrawal Liability Payment Funds |
| §501(c)(23) |
Certain Pre-1880 Veterans' Organizations |
| §501(c)(24) |
§4049 ERISA Trusts |
| §501(c)(25) |
Title Holding Corporations or Trusts with
Multiple Parents |
| §501(c)(26) |
State-Sponsored High-Risk Health Coverage
Organizations |
| §501(c)(27) |
State-Sponsored Worker's Compensation Reinsurance
Organizations |
| §501(d) |
Religious and Apostolic Associations |
| §501(e) |
Cooperative Hospital Service Organizations |
| §501(f) |
Cooperative Service Organization of Operating
Educational Organizations |
| §501(k) |
Child Care Organization |
| §521(a) |
Farmers' Cooperative Associations |
| §527 |
Political Parties, Campaign Committees and
Political Action Committees |
