IRS Tax Exempt Organization Reference Chart

Derived from “IRS Publication 557: Tax Exempt Status for Your Organization (1997)”

The types of IRS tax exempt organizations are numerous. Let this chart detailing the many types of IRS tax exempt  organizations be a good start for the setting up of your IRS tax exempt organization.
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. Please consult an attorney or use official IRS materials to insure your information is completely up-to-date and accurate.

Section of 1986 Tax Code

Description of IRS tax exempt 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 theUnited 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 Application

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 Application

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 sub-classified 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 Application

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 Form

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 Application

9901 or 990EZ8

No2

501(c)(7)

Social and Recreation Clubs

Pleasure, recreation, social activities

1024 Form

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 Application

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 Form

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 Application

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 Application

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 Application

9901 or 990EZ8

No2

501(c)(18)

Employee Funded Pension Trust (created beforeJune 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 Application

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)

CooperativeHospitalService Organizations

Performs cooperative services for hospitals

1023 Application

9901 or 990EZ8

Yes

501(f)

Cooperative Service Organizations of Operating Educational Organizations

Performs collective investment services for educational organizations

1023 Form

9901 or 990EZ8

Yes

501(k)

Child Care Organization

Provides care for children

1023 Application

990 or 990EZ8

Yes

501(n)

Charitable Risk Pools

Pools certain insurance risks of 501(c)(3)

1023 Form

9901 or 990EZ8

Yes

521(a)

Farmers’ Cooperative Associations

Cooperative marketing and purchasing for agricultural producers

1028 Application

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:IRS, PO BOX 192, Covington, KY 41012 . 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.

Selected IRS Forms

  • Form 990N: Efiling Return of Small Tax Exempt Organizations, Revenue under under $50,000
  • Form 990: Return of Organization Exempt from Income Tax [Instructions]
  • Form 990EZ: Short Form Return of Organization Exempt from Income Tax [Instructions]
  • Form 990 Schedule A: Organization Exempt Under Section 501(c)(3) [Instructions]
  • Form 990BL: Information and Initial Excise Tax Return for Black Lung Benefit Trusts and Certain Related Persons [Instructions]
  • Form 990C: Farmers’ Cooperative Association Income Tax Return [Instructions]
  • Form 990 PF: Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation [Instructions]
  • Form 1065: U.S. Partnership Return of Income [Instructions]
  • Form 1023: Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code
  • Form 1024: Application for Recognition of Exemption Under Section 501(a) for Determination Under Section 120 of the Internal Revenue Code
  • Form 1028: Application for Recognition of Exemption Under Section 521 of the Internal Revenue Code [Instructions]
  • Publication 557: Tax-Exempt Status for Your Organization [also in Web/HTML format]