A 501(c) organization is a tax-exempt, nonprofit group in the United States
There are four main types of 501 (c)‘s.
educational purposes. They may not attempt to influence legislation as a substantial part of activities and may not participate in any campaign activity for or against political candidates.
501 (c)(4) – Nonprofit and tax-exempt group for social welfare organizations or local employee associations.
501 (c)(5) – Nonprofit and tax-exempt group for labor and agricultural groups.
501 (c)(6) – Nonprofit and tax-exempt group for business leagues, chambers of commerce, real estate boards and boards of trade.
501 (c)(3) – Nonprofit and tax-exempt group for religious, charitable, scientific or
Here is a full list of the types of 501(c) organizations from the IRS:
- 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) — 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
- 501(c)(4) — Civic Leagues, Social Welfare Organizations, and Local Associations of Employees
- 501(c)(5) — Labor, Agricultural and Horticultural Organizations
- 501(c)(6) — Business Leagues, Chambers of Commerce, Real Estate Boards, etc.
- 501(c)(7) — Social and Recreational Clubs
- 501(c)(8) — Fraternal Beneficiary Societies and Associations
- 501(c)(9) — Voluntary Employee Beneficiary Associations
- 501(c)(10) — Domestic Fraternal Societies 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) — Post or Organization of Past or Present Members of the Armed Forces
- 501(c)(20) — Group Legal Services Plan Organizations
- 501(c)(21) — Black Lung Benefit Trusts
- 501(c)(22) — Withdrawal Liability Payment Fund
- 501(c)(23) — Veterans Organization
- 501(c)(24) — Section 4049 ERISA Trust
- 501(c)(25) — Title Holding Corporations or Trusts with Multiple Parents
- 501(c)(26) — State-Sponsored Organization Providing Health Coverage for High-Risk Individuals
- 501(c)(27) — State-Sponsored Workers’ Compensation Reinsurance Organization
- 501(c)(28) — National Railroad Retirement Investment Trust
- 501(c)(29) — Qualified Nonprofit Health Insurance Issuers
Other tax-exempt organizations
- 501(d) — Apostolic organizations with the purpose of operating a religious community where the members live a communal life following the tenets and teachings of the organization. The organization’s property is owned by each of the individuals in the community but, upon leaving, a member cannot withdraw any of the community’s assets. The organization’s income goes into a community treasury that is used to pay for the organization’s operating expenses and supporting members and their families.
- 501(e) — Cooperative hospital service organizations that are organized to provide services for multiple tax-exempt hospitals.
- 501(f) — Cooperative service organizations of educational organizations that invest assets contributed by each of the organization’s members.
- 501(k) — Day care centers may qualify as tax-exempt under Section 501(k). The day care center must provide child care away from their homes. At least 85 percent of the children served must be cared for while their parent or guardian is either employed, seeking employment, or a full-time student. Most of the day care center’s funding must come from fees received for day care services. The day care center must also provide child care services to the general public. The tax exemption for certain day care centers was part of the Deficit Reduction Act of 1984.
- 501(n) — Charitable risk pools that pool insurable risks of its members, which are tax-exempt charities.
- 521(a) — Farmers’ cooperative associations that market its member farmers’ products at market rates, make purchases at wholesale rates, and remit earnings to member farmers.
- 527 — Political organizations that operate primarily to raise and/or spend money to influence the selection, nomination, election, or appointment of any individual to any Federal, State, or local public office, such as political parties, political action committees, andSuper PACs.
- 528 — Homeowner associations, condominium management associations, residential real estate management associations, and timeshare associations may elect to be exempt from income tax on their exempt-function income under Section 528. Alternatively, some homeowner associations may qualify under Section 501(c)(4) instead.
- 4947(a)(1) — Non-exempt charitable trusts that have exclusively charitable interests.
- 4947(a)(2) — Split-interest trusts.