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Tax-Exempt Organization Reference Chart

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. Please use official IRS materials to insure your information is completely up-to-date and accurate.

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		990 ¹ or 990EZ ⁸		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		990 ¹, 990EZ ⁸, 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		990 ¹ or 990EZ ⁸		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		990 ¹ or 990EZ ⁸		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		990 ¹ or 990EZ ⁸		No²
501(c)(7)	Social and Recreation Clubs	Pleasure, recreation, social activities		1024		990 ¹ or 990EZ ⁸		No²
501(c)(8)	Fraternal Beneficiary Societies and Associations	Lodge providing for payment of life, sickness, accident, or other benefits to members		1024		990 ¹ or 990EZ ⁸		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		990 ¹ or 990EZ ⁸		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		990 ¹ or 990EZ ⁸		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		990 ¹ or 990EZ ⁸		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		990 ¹ or 990EZ ⁸		No²
501(c)(13)	Cemetery Companies	Burials and incidental activities		1024		990 ¹ or 990EZ ⁸		Yes, generally
501(c)(14)	State Chartered Credit Unions, Mutual Reserve Funds	Loans to members		No Form⁶		990 ¹ or 990EZ ⁸		No²
501(c)(15)	Mutual Insurance Companies or Associations	Providing insurance to members substantially at cost		1024		990 ¹ or 990EZ ⁸		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		990 ¹ or 990EZ ⁸		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		990 ¹ 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: 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 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]

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