Disable all preview features

Types of Nonprofits

 
 

The following list comes from IRS Publication 557.

Type Description Contributions Deductible?

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

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, etc.

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.

Join Our Mailing List

Join over 400,000 other informed givers and get updates on charity ratings, new features, hot topics, and tips for donating.

Help Center

Charity Navigator is turning 15!

Together, with donors like you, we have been able to:

  • Continually provide new and updated charity ratings
  • Increase charity transparency and accountability
  • Support the long-term missions of charities through our encouragement of informed giving

Did you know that we’re a charity, too? Your donation will help us provide new tools and information that you can rely on to make impactful giving choices. Your gift of any size will make a difference!

Support Charity Navigator
Not at This Time

We’re celebrating!

For 15 years, Charity Navigator has equipped donors with unbiased charity evaluations and tools to help you make informed giving decisions. Learn more about that journey and the bold goals on our road ahead.

Charity Navigator is turning 15!

Together, with donors like you, we have been able to:

  • Continually provide new and updated charity ratings
  • Increase charity transparency and accountability
  • Support the long-term missions of charities through our encouragement of informed giving

Did you know that we’re a charity, too? Your donation will help us provide new tools and information that you can rely on to make impactful giving choices. Your gift of any size will make a difference!