IRS Publication 557 (Rev. February 2021), Tax-Exempt Status for Your Organization, provides a legal overview of the Nonprofit Application, Approval and Appeals Procedures; Filing Requirements and Required Disclosures; an Overview of 501(c)3 and other 501(c) organizations; and How to Get Tax Help. Please check the IRS website for the most recent updates.
Nonprofit Organization Reference Chart
| Section of 1986 Code | Description of Organization | General Nature of Activities |
| 501(c)1 | Corporations Organized under Act of Congress (including Federal Credit Unions) | Instrumentalities of the United States |
| 501(c)2 | Title Holding Corporation for Exempt Organization | Holding title to property of an exempt organization and distributing net income to it |
| 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 Animal Organizations. | See description of organization |
| 501(c)4 | Civic Leagues, Social Welfare Organizations and Local Associations of Employees | Promotion of community welfare; charitable, education, or recreational |
| 501(c)5 | Labor, Agricultural, and Horticultural Organizations | Educational or instructive, the purpose being to improve conditions of work, and to improve products and/or efficiency |
| 501(c)6 | Business Leagues, Chambers of Commerce, Real Estate Boards, etc | Improvement of business conditions of one or more lines of business |
| 501(c)7 | Social and Recreational Clubs | Pleasure, recreation, social activities |
| 501(c)8 | Fraternal Beneficiary Societies and Associations | Proving for payment of life, sickness, accident or other benefits to members within a lodge system |
| 501(c)9 | Voluntary Employees Beneficiary Associations | Employee association providing for payment of life, sickness, accident, or other benefits to members |
| 501(c)10 | Domestic Fraternal Societies and Associations | Earnings devoted to charitable, fraternal and other specified purposes within a domestic lodge system; no benefits to members |
| 501(c)11 | Teachers’ Retirement Fund Associations | Teachers’ association for payment of retirement benefits |
| 501(c)12 | Benevolent Life Insurance Associations, Mutual Ditch or Irrigation Companies, Mutual or Cooperative Telephone Companies, and Like Organizations | Activities of a mutual or cooperative nature |
| 501(c)13 | Cemetery Companies | Burials and incidental activities |
| 501(c)14 | State-Chartered Credit Unions, Mutual Reserve Funds | Loans to members |
| 501(c)15 | Mutual Insurance Companies or Associations | Providing insurance to members substantially at cost |
| 501(c)16 | Cooperative Organizations to Finance Crop Operation | Financing crop operations in conjunction with activities of a marketing or purchasing association |
| 501(c)17 | Supplemental Unemployment Benefits Trusts | Provides for payment of supplemental unemployment compensation benefits |
| 501(c)18 | Employee Funded Pension Trust (created before June 25, 1959) | Payment of benefits under a pension plan funded by employees |
| 501(c)19 | Post or Organization of Past or Present Members of the Armed Forces | Activities implied by nature of organization |
| 501(c)21 | Black Lung Benefit Trusts | Funded by coal mine operations to satisfy their liability for disability or death due to black lung diseases |
| 501(c)22 | Withdrawal Liability Payment Fund | To provide funds to meet the liability of employers withdrawing from a multi-employer pension fund |
| 501(c)23 | Veterans’ Organization (created before 1980) | To provide insurance and other benefit to veterans |
| 501(c)25 | Title Holding Corporations or Trusts with Multiple Parent Companies | Holding title and paying over income from real property to 35 or fewer parents or beneficiaries |
| 501(c)26 | State-Sponsored Organization providing Health Coverage for High-Risk Individuals | Provides health care coverage to high-risk individuals |
| 501(c)27 | State-Sponsored Workers’ Compensation Reinsurance Organization | Reimburses members for losses under workers’ compensation acts |
| 501(c)28 | National Railroad retirement Investment Trust | Manages and invests the assets of the railroad Retirement Account |
| 501(c)29 | CO-OP Health Insurance Issuers | A qualified health insurance issuer which has received a loan or grant under the CO-OP program |
| 501(d) | Religious and Apostolic Associations | Regular business activities; Communal religious community |
| 501(e) | Cooperative Hospital Services Organizations | Performs cooperative service for hospitals |
| 501(f) | Cooperative Service Organization of Operating Educational Organization | Performs collective investment service for educational organizations |
| 501(k) | Child Care Organizations | Provides care for children |
| 501(n) | Charitable Risk Pools | Pools certain insurance risks of sec. 501(c) organizations |
| 501(q) | Credit Counseling Organization | Credit counseling services |
| 521(a) | Farmers’ Cooperative Associations | Cooperative marketing an purchasing for agricultural procedures |
| 527 | Political Organizations | A part, committee, fund, association, etc., that directly or indirectly accepts contributions or makes expenditures for political campaigns |
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