Types of Nonprofit Organizations
People use the terms nonprofits and charities seemingly interchangeably. While all charities are nonprofit organizations, not all nonprofits are charities. The organizations we rate are 501(c)(3) nonprofit organizations, commonly referred to as public charities. Below are all the different types of nonprofits in the U.S. and whether or not contributions are acceptable.
| Type | Description | Contributions allowable? |
|---|---|---|
| 501(c)(1) | Corporations Organized under Act of Congress (including Federal Credit Unions) | Yes |
| 501(c)(2) | Title Holding Corporation For Exempt Organization | No |
| 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 | Yes |
| 501(c)(4) | Civic Leagues, Social Welfare Organizations, and Local Associations of Employees | No, generally* |
| 501(c)(5) | Labor, Agricultural, and Horticultural Organizations | No |
| 501(c)(6) | Business Leagues, Chambers of Commerce, Real Estate Boards, etc. | No |
| 501(c)(7) | Social and Recreational Clubs | No |
| 501(c)(8) | Fraternal Beneficiary Societies and Associations | Yes, if for certain Sec. 501(c)(3) purposes |
| 501(c)(9) | Voluntary Employees Beneficiary Associations | No |
| 501(c)(10) | Domestic Fraternal Societies and Associations | Yes |
| 501(c)(11) | Teachers' Retirement Fund Associations | No |
| 501(c)(12) | Benevolent Life Insurance Associations, Mutual Ditch or Irrigation Companies, Mutual or Cooperative Telephone Companies, and Like Organizations | No |
| 501(c)(13) | Cemetery Companies | Yes |
| 501(c)(14) | State-Chartered Credit Unions, Mutual Reserve Funds | No |
| 501(c)(15) | Mutual Insurance Companies or Associations | No |
| 501(c)(16) | Cooperative Organizations to Finance Crop Operations | No |
| 501(c)(17) | Supplemental Unemployment Benefit Trusts | No |
| 501(c)(18) | Employee Funded Pension Trust (created before June 25, 1959) | No |
| 501(c)(19) | Post or Organization of Past or Present Members of the Armed Forces | No, generally* |
| 501(c)(21) | Black Lung Benefit Trusts | No |
| 501(c)(22) | Withdrawal Liability Payment Fund | No |
| 501(c)(23) | Veterans' Organization (created before 1880) | No, generally* |
| 501(c)(25) | Title Holding Corporations or Trusts with Multiple Parent Corporations | No |
| 501(c)(26) | State-Sponsored Organization Providing Health Coverage for High-Risk Individuals | No |
| 501(c)(27) | State-Sponsored Workers' Compensation Reinsurance Organization | No |
| 501(c)(28) | National Railroad Retirement Investment Trust | No |
| 501(c)(29) | CO-OP health insurance issuers | No |
* See the IRS Publication 557 pages 68-70 for more details.
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